Agenda item

Report of the Executive Director of Finance (Interim)

Purpose of report

To detail the Calculations for the amounts of Council Tax for 2020/21 and the setting of Council Tax for 2020/21.

Recommendations

It is recommended that the Council resolves:-

(1)            That it be noted that at the Executive meeting held on 3 February 2020 the Council calculated the Council Tax Base 2020/21:

a)              for the whole Council area as 55,559.9 [item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended by sections 72 to 79 of the Localism Act 2011 (“the 1992 Act”)]; and

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

(2)            That the Council Tax requirement for the Council’s own purposes for 2020/21 (excluding Parish Precepts and Special Expenses) is £7,417,247.

(3)            That the following amounts be calculated for the year 2020/21 in accordance with Sections 31 to 36 of the 1992 Act:-

a)              £113,849,841 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2) of the 1992 Act, taking into account all precepts issued to it by Parish Councils and any additional special expenses.

b)              £101,052,405 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the 1992 Act.

c)               £12,797,436 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 1992 Act, as its Council Tax requirement for the year (Item R in the formula in Section 31B of the 1992 Act).

d)              £230.34 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 1992 Act, as the basic amount of its Council Tax for the year (including Parish Precepts and Special Expenses);

e)              £5,380,189 being the aggregate amount of all special items (Parish Precepts and Special Expenses) referred to in Section 34(1) of the 1992 Act as per the attached Schedule 2.

f)                £133.50 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 1992 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)      It be noted that for the year 2020/21 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 1992 Act, for each category of dwellings in the Council’s area as indicated below :-

(5)      The Council, in accordance with Sections 30 and 36 of the 1992 Act, hereby sets the amounts shown in Appendix 2 as the amounts of Council Tax for the year 2020/21 for each part of its area and for each of the categories of dwellings.

(6)      The Council’s basic amount of Council Tax for 2020/21 is not excessive in accordance with principles approved under Section 52ZB of the 1992 Act.

(7)      To approve the discounts and exemption set out below:

1        Agree that in respect of properties within Class A and B as defined by the Council Tax (Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2012 (furnished chargeable dwelling that are not the sole or a main residence of an individual) the discount provided by Section 11a of the 1992 Act shall be zero.

2        Agree that in respect of properties within Class C as defined by the Council Tax (Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2012 (a property that is unoccupied and substantially unfurnished) the discount provided by the Section 11A of the said Act shall be 25% for a period of 6 months and thereafter zero.

3        Agree that in respect of properties within Class D as defined by the said Regulations (chargeable dwellings that are vacant and undergoing major repair work to render them habitable) the discount provided by Section 11A of the said Act shall be 25% for a period of 12 months and thereafter zero.

4        Agree no council tax discount shall be applied to dwellings that are unoccupied and unfurnished for more than two years and that council tax payable on such properties is 200% (except for those properties which fall into prescribed Classes E and F).

Resolved

(1)            That it be noted that at the Executive meeting held on 3 February 2020 the Council calculated the Council Tax Base 2020/21:

a)              for the whole Council area as 55,559.9 [item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended by sections 72 to 79 of the Localism Act 2011 (“the 1992 Act”)]; and

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

(2)            That the Council Tax requirement for the Council’s own purposes for 2020/21 (excluding Parish Precepts and Special Expenses) is £7,417,247.

(3)            That the following amounts be calculated for the year 2020/21 in accordance with Sections 31 to 36 of the 1992 Act:-

a)              £113,849,841 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2) of the 1992 Act, taking into account all precepts issued to it by Parish Councils and any additional special expenses.

b)              £101,052,405 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the 1992 Act.

c)               £12,797,436 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 1992 Act, as its Council Tax requirement for the year (Item R in the formula in Section 31B of the 1992 Act).

d)              £230.34 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 1992 Act, as the basic amount of its Council Tax for the year (including Parish Precepts and Special Expenses);

e)              £5,380,189 being the aggregate amount of all special items (Parish Precepts and Special Expenses) referred to in Section 34(1) of the 1992 Act as per the annex to the Minutes (as set out in the Minute Book).

f)                £133.50 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 1992 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 2020/21 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 1992 Act, for each category of dwellings in the Council’s area as indicated below :-

(5)      That the Council, in accordance with Sections 30 and 36 of the 1992 Act, 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 2020/21 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 2020/21 is not excessive in accordance with principles approved under Section 52ZB of the 1992 Act.

(7)      That the following discounts and exemptions be approved:

1                 That in respect of properties within Class A and B as defined by the Council Tax (Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2012 (furnished chargeable dwelling that are not the sole or a main residence of an individual) the discount provided by Section 11a of the 1992 Act shall be zero.

2                 That in respect of properties within Class C as defined by the Council Tax (Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2012 (a property that is unoccupied and substantially unfurnished) the discount provided by the Section 11A of the said Act shall be 25% for a period of 6 months and thereafter zero.

3                 That in respect of properties within Class D as defined by the said Regulations (chargeable dwellings that are vacant and undergoing major repair work to render them habitable) the discount provided by Section 11A of the said Act shall be 25% for a period of 12 months and thereafter zero.

4                 That no council tax discount shall be applied to dwellings that are unoccupied and unfurnished for more than two years and that council tax payable on such properties is 200% (except for those properties which fall into prescribed Classes E and F).

The Executive Director Finance (Interim) & Section 151 Officer submitted a report to detail the Calculations for the amounts of Council Tax for 2020/21 and the setting of Council Tax for 2020/21.

Councillor Ilott introduced and proposed the Council Tax for 2020/21, which was duly seconded by Councillor Wood.

A recorded vote was taken, and members voted as follows:

Resolved

(1)           That it be noted that at the Executive meeting held on 3 February 2020 the Council calculated the Council Tax Base 2020/21:

a)             for the whole Council area as 55,559.9 [item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended by sections 72 to 79 of the Localism Act 2011 (“the 1992 Act”)]; and

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

(2)           That the Council Tax requirement for the Council’s own purposes for 2020/21 (excluding Parish Precepts and Special Expenses) is £7,417,247.

(3)           That the following amounts be calculated for the year 2020/21 in accordance with Sections 31 to 36 of the 1992 Act:-

a)             £113,849,841 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2) of the 1992 Act, taking into account all precepts issued to it by Parish Councils and any additional special expenses.

b)             £101,052,405 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the 1992 Act.

c)             £12,797,436 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 1992 Act, as its Council Tax requirement for the year (Item R in the formula in Section 31B of the 1992 Act).

d)             £230.34 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 1992 Act, as the basic amount of its Council Tax for the year (including Parish Precepts and Special Expenses);

e)             £5,380,189 being the aggregate amount of all special items (Parish Precepts and Special Expenses) referred to in Section 34(1) of the 1992 Act as per the annex to the Minutes (as set out in the Minute Book).

f)               £133.50 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 1992 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 2020/21 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 1992 Act, for each category of dwellings in the Council’s area as indicated below :-

(5)      That the Council, in accordance with Sections 30 and 36 of the 1992 Act, 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 2020/21 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 2020/21 is not excessive in accordance with principles approved under Section 52ZB of the 1992 Act.

(7)      That the following discounts and exemptions be approved:

1               That in respect of properties within Class A and B as defined by the Council Tax (Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2012 (furnished chargeable dwelling that are not the sole or a main residence of an individual) the discount provided by Section 11a of the 1992 Act shall be zero.

2               That in respect of properties within Class C as defined by the Council Tax (Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2012 (a property that is unoccupied and substantially unfurnished) the discount provided by the Section 11A of the said Act shall be 25% for a period of 6 months and thereafter zero.

3               That in respect of properties within Class D as defined by the said Regulations (chargeable dwellings that are vacant and undergoing major repair work to render them habitable) the discount provided by Section 11A of the said Act shall be 25% for a period of 12 months and thereafter zero.

4               That no council tax discount shall be applied to dwellings that are unoccupied and unfurnished for more than two years and that council tax payable on such properties is 200% (except for those properties which fall into prescribed Classes E and F).