Issue - decisions


Calculating Council Tax for 2009/2010

25/02/2009 - Calculating and Setting Council Tax for 2009/2010

Council considered a report setting out the proposed Council Tax for 2009/2010. It was proposed by Councillor Macnamara and seconded by Councillor Wood that the recommendations as set out in the report be agreed. On being put to the vote, the motion was agreed unanimously.

 

Resolved

 

1)         That pursuant to Section 35 of the Local Government Finance Act 1992, any expenses incurred by the Council chargeable to its General Fund, in performing functions and providing services undertaken elsewhere within the District by a parish council shall be a general expense falling upon the whole district.

 

2)         That it be noted that at its meeting on 12 January 2009 the Executive calculated the following amounts for the year 2009/2010 in accordance with regulations made under Section 33(5) of the Local Government Finance Act 1992:-

 

a)         49,923 being the amount calculated by the Council, in accordance with regulation 3 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992, as its council tax base for the year.

 

b)                 The amounts in the Tax Base 2009/10 column of Annex 1 to the minutes, being the amounts calculated by the Council, in accordance with regulation 6 of the Regulations, as the amounts of its council tax base for the year for dwellings in those parts of its area to which one or more special items relate.

 

3)         That the following amounts be now calculated by the Council for the year 2009/2010 in accordance with Sections 32 to 36 of the Local Government Finance Act 1992:-

 

a)      £71,020,026 being the aggregate of the amounts which the Council estimates for the items set out in Section 32(2)(a) to (e) of the Act;

b)           £50,249,702 being the aggregate of the amounts which the Council estimates for the items set out in Section 32(3)(a) to (c) of the Act;

c)            £20,770,324 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 32(4) of the Act, as its budget requirement for the year;

d)           £10,718,923 being the aggregate of the sums which the Council estimates will be payable for the year into its general fund in respect of redistributed non-domestic rates, revenue support grant and additional grant or as a transfer from or to its collection fund being a reduction or increase in its provision for estimated surplus of council tax.

e)           £201.34 being the amount at 3(c) above less the amount at 3(d) above, all divided by the amount at 2(a) above, calculated by the Council, in accordance with Section 33(1) of the Act, as the basic amount of its council tax for the year;

f)              £3,885,910 being the aggregate amount of all special items referred to in Section 34(1) of the Act;

g)           £123.50 being the amount at 3(e) above less the result given by dividing the amount at 3(f) above by the amount at 2(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 special item relates;

h)            The amounts in the column of Annex 1 to the minutes, headed Total Tax Calculated, being the amount given by adding to the amount at 3(g) above, the amounts of the special item or items relating to dwellings in those parts of the Council's area mentioned above divided in each case by the amounts at 2(b) above, calculated by the Council, in accordance with Section 34(3) of the Act, as the basic amounts of its council tax for the year for dwellings in those parts of its area to which one or more special items relate;

 i)      The amounts in the final eight columns of Annex 1 to the minutes  (headed Tax Calculated for Each Valuation Band by Cherwell and each column headed with its appropriate band title A to H) being the amounts given by multiplying the amounts at 3(g) and 3(h) above by the number which, in the proportion set out in Section 5(1) of the Act (6 to 18), is applicable to dwellings listed in a particular valuation band divided by the number which in that proportion is applicable to dwellings listed in valuation band D (9), calculated by the Council, in accordance with Section 36(1) of the Act, as the amounts to be taken into account for the year in respect of categories of dwellings listed in different valuation bands;

 

4)        That it be noted that for the year 2009/2010 the Oxfordshire County Council and the Thames Valley Police Authority, being major precepting authorities, have stated the following amounts as precepts to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each of the categories of dwellings shown below:

 

            Oxfordshire County Council

 

A

B

C

D

E

F

G

H

 

 

 

 

 

 

 

 

£753.75

£879.37

£1005.00

£1,130.62

£1,381.87

£1,633.12

£1,884.37

£2,261.24

 

 

ThamesValley Police Authority

 

A

B

C

D

E

F

G

H

 

 

 

 

 

 

 

 

£100.85

£117.65

£134.46

£151.27

£184.89

£218.50

£252.12

£302.54

 

5)         That, having calculated the aggregate in each case of the amounts at 3(i) and 4 above, the Council, in accordance with Section 30(2) of the Local Government Finance Act 1992, hereby sets the following amounts of council tax for the year 2009/2010 for each of the categories of dwellings shown in Annex 2 to the minutes.

 

6)                 That having calculated the basic amount of council tax in 3(e) above to be £201.34 and the tax base for the district, as noted at 12(a) above is 49,923; the Council hereby determines that its demand on the collection fund for the year 2009/2010 shall be £10,051,401