Agenda item

Report of Chief Finance Officer and Interim Head of Finance and Procurement

 

Summary

 

To detail the Calculations for the amounts of Council Tax for 2014-15 and the setting of Council Tax for 2014-2015.

 

Recommendations

 

It is recommended that the Council resolves:-

 

1.1       That it be noted that at the Executive meeting held on 6 January 2014 the Council calculated the Council Tax Base 2014-15:

 

a)            for the whole Council area as 47,609 [item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the “Act”)]; and

 

b)            For dwellings in those parts of its area to which a Parish Precept relates as in the attached Appendix 1.

 

1.2         That the Council Tax requirement for the Council’s own purposes for 2014-15 (excluding Parish Precepts and Special Expenses) is £123.50.

 

1.3         That the following amounts be calculated for the year 2014-15 in accordance with Sections 31 to 36 of the Act:-

 

a)            £69,336,279 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2) of the Act, taking into account all precepts issued to it by Parish Councils and any additional special expenses.

 

b)            £59,526,742 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act.

 

c)            £9,809,537 being the amount by which the aggregate at 8(a) above exceeds the aggregate at 8(b) above, calculated by the Council, in accordance with Section 31A(4) of the Act, as its Council Tax requirement for the year (Item R in the formula in Section 31B of the Act).

 

d)            £206.04 being the amount at 8(c) above (Item R), all divided by Item T (6(a) above), calculated by the Council, in accordance with Section 31B of the Act, as the basic amount of its Council Tax for the year (including Parish Precepts and Special Expenses);

 

e)            £3,929,825 being the aggregate amount of all special items (Parish Precepts and Special Expenses) referred to in Section 34(1) of the Act as per the attached Schedule 2.

 

f)             £123.50 being the amount at 8(d) above less the result given by dividing the amount at 8(e) above by Item T(6(a) above), calculated by the Council, in accordance with Section 34(2) of the Act, as the basic amount of its Council Tax for the year for dwellings in those parts of its area to which no Parish Precept or special item relates;

 

1.4      It be noted that for the year 2014-15 the Oxfordshire County Council and  the Police and Crime Commissioner for Thames Valley have issued precepts to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each category of dwellings in the Council’s area as indicated below :-

 

Valuation Band	Oxfordshire County Council	Police and Crime Commissioner for Thames Valley
	£	£
A	805.61	107.01
B C	939.87 1,074.14	124.84 142.68
D E F G H	1,208.41 1,476.95 1,745.48 2,014.02 2,416.82	160.51 196.18 231.85 267.52 321.02

 

1.5      The Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the amounts shown in Appendix 2 as the amounts of Council Tax for the year 2014-15 for each part of its area and for each of the categories of dwellings.

 

1.6      The Council’s basic amount of Council Tax for 2014-15 is not excessive in accordance with principles approved under Section 52ZB Local Government Finance Act 1992.

 

Resolved

 

(1)          That it be noted that at the Executive meeting held on 6 January 2014 the Council calculated the Council Tax Base 2014-15:

 

a)            for the whole Council area as 47,609 [item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the “Act”)]; and

 

b)            For dwellings in those parts of its area to which a Parish Precept relates as in the attached annex to the Minutes (as set out in the Minute Book).

 

(2)          That the Council Tax requirement for the Council’s own purposes for 2014-15 (excluding Parish Precepts and Special Expenses) be £5,879,712.

 

(3)          That the following amounts be calculated for the year 2014-15 in accordance with Sections 31 to 36 of the Act:-

 

a)            £69,336,279 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2) of the Act, taking into account all precepts issued to it by Parish Councils and any additional special expenses.

 

b)           £59,526,742 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act.

 

c)            £9,809,537 being the amount by which the aggregate at 3(a) above exceeds the aggregate at 3(b) above, calculated by the Council, in accordance with Section 31A(4) of the Act, as its Council Tax requirement for the year (Item R in the formula in Section 31B of the Act).

 

d)           £206.04 being the amount at 3(c) above (Item R), all divided by Item T (6(a) above), calculated by the Council, in accordance with Section 31B of the Act, as the basic amount of its Council Tax for the year (including Parish Precepts and Special Expenses);

 

e)           £3,929,825 being the aggregate amount of all special items (Parish Precepts and Special Expenses) referred to in Section 34(1) of the Act as per the attached Schedule 2.

 

f)             £123.50 being the amount at 3(d) above less the result given by dividing the amount at 3(e) above by Item T(1(a) above), calculated by the Council, in accordance with Section 34(2) of the Act, as the basic amount of its Council Tax for the year for dwellings in those parts of its area to which no Parish Precept or special item relates;

 

(4)          That it be noted that for the year 2014-15 the Oxfordshire County Council and  the Police and Crime Commissioner for Thames Valley have issued precepts to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each category of dwellings in the Council’s area as indicated below :-

 

Valuation Band	Oxfordshire County Council	Police and Crime Commissioner for Thames Valley
	£	£
A	805.61	107.01
B C	939.87 1,074.14	124.84 142.68
D E F G H	1,208.41 1,476.95 1,745.48 2,014.02 2,416.82	160.51 196.18 231.85 267.52 321.02

 

 

(5)          That the Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the amounts shown in the annex to the Minutes (as set out in the Minute Book) as the amounts of Council Tax for the year 2014-15 for each part of its area and for each of the categories of dwellings.

 

(6)          That the Council’s basic amount of Council Tax for 2014-15 not be excessive in accordance with principles approved under Section 52ZB Local Government Finance Act 1992.

 

The Chief Finance Officer and Interim Head of Finance and Procurement submitted a report which detailed the calculations for the amounts of Council Tax for 2014-15 and the setting of Council Tax for 2014-2015.

 

In accordance with the agreement given at agenda item 11 to take a recorded vote on this agenda item, a recorded vote was duly taken. Members voted as follows:

 

Councillor Ken Atack – For

Councillor Andrew Beere – For

Councillor Fred Blackwell – For

Councillor Norman Bolster – For

Councillor Ann Bonner – For

Councillor Mark Cherry – For

Councillor Colin Clarke – For

Councillor Surinder Dhesi – For

Councillor John Donaldson – For

Councillor Diana Edwards – For

Councillor Tim Emptage – For

Councillor Michael Gibbard – For

Councillor Tim Hallchurch MBE – For

Councillor Chris Heath – For

Councillor Simon Holland – For

Councillor Alastair Milne Home – For

Councillor David Hughes – For

Councillor Russell Hurle – For

Councillor Tony Ilott – For

Councillor Mike Kerford-Byrnes – For

Councillor Ray Jelf – For

Councillor James Macnamara – For

Councillor Melanie Magee – For

Councillor Kieron Mallon – For

Councillor Nicholas Mawer – For

Councillor Nigel Morris – For

Councillor Jon O’Neill – For

Councillor P A O’Sullivan – For

Councillor D M Pickford – For

Councillor Lynn Pratt – For

Councillor Neil Prestidge – For

Councillor Nigel Randall – For

Councillor G A Reynolds – Abstain

Councillor Alaric Rose – For

Councillor Daniel Sames – For

Councillor Les Sibley – For

Councillor Trevor Stevens – For

Councillor Lawrie Stratford – For

Councillor Rose Stratford – For

Councillor Lynda Thirzie Smart – For

Councillor Nicholas Turner – For

Councillor Douglas Webb – For

Councillor Douglas Williamson – For

Councillor Barry Wood – For

Councillor Sean Woodcock – For

 

Resolved

 

(1)          That it be noted that at the Executive meeting held on 6 January 2014 the Council calculated the Council Tax Base 2014-15:

 

a)            for the whole Council area as 47,609 [item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the “Act”)]; and

 

b)            For dwellings in those parts of its area to which a Parish Precept relates as in the attached annex to the Minutes (as set out in the Minute Book).

 

(2)          That the Council Tax requirement for the Council’s own purposes for 2014-15 (excluding Parish Precepts and Special Expenses) be £5,879,712.

 

(3)          That the following amounts be calculated for the year 2014-15 in accordance with Sections 31 to 36 of the Act:-

 

a)            £69,336,279 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2) of the Act, taking into account all precepts issued to it by Parish Councils and any additional special expenses.

 

b)           £59,526,742 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act.

 

c)            £9,809,537 being the amount by which the aggregate at 3(a) above exceeds the aggregate at 3(b) above, calculated by the Council, in accordance with Section 31A(4) of the Act, as its Council Tax requirement for the year (Item R in the formula in Section 31B of the Act).

 

d)           £206.04 being the amount at 3(c) above (Item R), all divided by Item T (6(a) above), calculated by the Council, in accordance with Section 31B of the Act, as the basic amount of its Council Tax for the year (including Parish Precepts and Special Expenses);

 

e)           £3,929,825 being the aggregate amount of all special items (Parish Precepts and Special Expenses) referred to in Section 34(1) of the Act as per the attached Schedule 2.

 

f)             £123.50 being the amount at 3(d) above less the result given by dividing the amount at 3(e) above by Item T(1(a) above), calculated by the Council, in accordance with Section 34(2) of the Act, as the basic amount of its Council Tax for the year for dwellings in those parts of its area to which no Parish Precept or special item relates;

 

(4)          That it be noted that for the year 2014-15 the Oxfordshire County Council and  the Police and Crime Commissioner for Thames Valley have issued precepts to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each category of dwellings in the Council’s area as indicated below :-

 

Valuation Band	Oxfordshire County Council	Police and Crime Commissioner for Thames Valley
	£	£
A	805.61	107.01
B C	939.87 1,074.14	124.84 142.68
D E F G H	1,208.41 1,476.95 1,745.48 2,014.02 2,416.82	160.51 196.18 231.85 267.52 321.02

 

 

(5)          That the Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the amounts shown in the annex to the Minutes (as set out in the Minute Book) as the amounts of Council Tax for the year 2014-15 for each part of its area and for each of the categories of dwellings.

 

(6)          That the Council’s basic amount of Council Tax for 2014-15 not be excessive in accordance with principles approved under Section 52ZB Local Government Finance Act 1992.