Agenda item

Report of Assistant Director of Finance

Purpose of report

To detail the calculations for the amounts of Council Tax for 2023/24 and the setting of Council Tax for 2023/24.

Recommendations

It is recommended that the Council resolves: -

1.1          That the Council Tax Base 2023/24 was determined at the Executive meeting held on 9 January 2023:

a)             for the whole Council area as 58,184.30 [item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (“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.

1.2          That the Council Tax requirement for the Council’s own purposes for 2023/24 (excluding Parish Precepts and Special Expenses) is £8,640,369.

1.3          That the following amounts be calculated for the year 2023/24 in accordance with Sections 31 to 36 of the 1992 Act:

a)             £131,520,045 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)             £116,837,989 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the 1992 Act.

c)             £14,682,056 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)             £252.34 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)             £6,041,687 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)               £148.50 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.

1.4      It be noted that for the year 2023/24 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: -

1.5      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 2023/24 for each part of its area and for each of the categories of dwellings.

1.6      The Council has determined that its relevant basic amount of Council Tax for 2023/24 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 2023/24 was determined at the Executive meeting held on 9 January 2023:

a)            for the whole Council area as 58,184.30 [item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (“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 2023/24 (excluding Parish Precepts and Special Expenses) be £8,640,369.

(3)          That the following amounts be calculated for the year 2023/24 in accordance with Sections 31 to 36 of the 1992 Act:

a)            £131,520,045 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)            £116,837,989 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the 1992 Act.

c)            £14,682,056 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)            £252.34 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)            £6,041,687 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)             £148.50 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 2023/24, 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 2023/24 for each part of its area and for each of the categories of dwellings.

(6)          That the Council has determined that its relevant basic amount of Council Tax for 2023/24 is not excessive in accordance with principles approved under Section 52ZB of the 1992 Act. 

The Assistant Director of Finance submitted a report to detail the calculations for the amounts of Council Tax for 2023/24 and the setting of Council Tax for 2023/24.

A recorded vote was taken, and Members voted as follows

Resolved

(1)          That it be noted that the Council Tax Base 2023/24 was determined at the Executive meeting held on 9 January 2023:

a)            for the whole Council area as 58,184.30 [item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (“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 2023/24 (excluding Parish Precepts and Special Expenses) be £8,640,369.

(3)          That the following amounts be calculated for the year 2023/24 in accordance with Sections 31 to 36 of the 1992 Act:

a)            £131,520,045 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)            £116,837,989 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the 1992 Act.

c)            £14,682,056 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)            £252.34 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)            £6,041,687 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)             £148.50 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 2023/24, 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 2023/24 for each part of its area and for each of the categories of dwellings.

(6)          That the Council has determined that its relevant basic amount of Council Tax for 2023/24 is not excessive in accordance with principles approved under Section 52ZB of the 1992 Act.