Agenda item

Report of Assistant Director of Finance & Section 151 Officer

Purpose of report

To detail the Calculations for the amounts of Council Tax for 2022/23 and the setting of Council Tax for 2022/23.

Recommendations

It is recommended that the Council resolves: -

(1)          To note that the Council Tax Base 2022/23 was determined at the Executive meeting held on 10 January 2022:

a)            for the whole Council area as 56,801.60 [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 2022/23 (excluding Parish Precepts and Special Expenses) is £8,151,030.

(3)          That the following amounts be calculated for the year 2022/23 in accordance with Sections 31 to 36 of the 1992 Act:

a)            £116,132,464 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)            £102,218,905 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the 1992 Act.

c)            £13,913,559 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)            £244.95 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)            £5,762,529 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 Appendix 2.

f)             £143.50 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 2022/23 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 Appendix 2 as the amounts of Council Tax for the year 2022/23 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 2022/23 is not excessive in accordance with principles approved under Section 52ZB of the 1992 Act.

Resolved

(1)          That it be noted that the Council Tax Base 2022/23 was determined at the Executive meeting held on 10 January 2022:

a)            for the whole Council area as 56,801.60 [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 annex to the Minutes (as set out in the Minute Book).

(2)          That it be agreed that the Council Tax requirement for the Council’s own purposes for 2022/23 (excluding Parish Precepts and Special Expenses) be £8,151,030.

(3)          That the following amounts be calculated for the year 2022/23 in accordance with Sections 31 to 36 of the 1992 Act:

a)            £116,132,464 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)            £102,218,905 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the 1992 Act.

c)            £13,913,559 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)            £244.95 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)            £5,762,529 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 annex to the Minutes (as set out in the Minute Book).

f)             £143.50 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 2022/23 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 2022/23 for each part of its area and for each of the categories of dwellings.

(6)       That it be noted that the Council’s basic amount of Council Tax for 2022/23 is not excessive in accordance with principles approved under Section 52ZB of the 1992 Act.

The Chair reminded Members that standing orders were no longer suspended and the rules as set out in the Constitution with regards length of speeches applied for this, and all remaining items on the agenda.

The Assistant Director of Finance & Section 151 Officer submitted a report to detail the Calculations for the amounts of Council Tax for 2022/23 and the setting of Council Tax for 2022/23.

A recorded vote was taken, and members voted as follows

Resolved

(1)          That it be noted that the Council Tax Base 2022/23 was determined at the Executive meeting held on 10 January 2022:

a)            for the whole Council area as 56,801.60 [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 annex to the Minutes (as set out in the Minute Book).

(2)          That it be agreed that the Council Tax requirement for the Council’s own purposes for 2022/23 (excluding Parish Precepts and Special Expenses) be £8,151,030.

(3)          That the following amounts be calculated for the year 2022/23 in accordance with Sections 31 to 36 of the 1992 Act:

a)            £116,132,464 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)            £102,218,905 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the 1992 Act.

c)            £13,913,559 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)            £244.95 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)            £5,762,529 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 annex to the Minutes (as set out in the Minute Book).

f)             £143.50 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 2022/23 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 2022/23 for each part of its area and for each of the categories of dwellings.

(6)       That it be noted that the Council’s basic amount of Council Tax for 2022/23 is not excessive in accordance with principles approved under Section 52ZB of the 1992 Act.