Agenda item

Council Tax 2019/20

Minutes:

Purpose of Report

 

To provide the Executive with an opportunity to make a formal recommendation to Council for the overall levels of Council Tax for 2019/20.

 

Decision

 

That Council be recommended to:

 

(1)       Accept the 7 January 2019 Executive recommendation that the Council      Tax Base for 2019/20, as calculated in accordance with The Local Authorities   (Calculation of Council tax Base) (England) Regulations 2012, be 24,299.

 

(2)       Calculate the following amounts for the year 2019/20 in accordance            with Sections 31 to 36 of the Local Government Finance Act 1992:

 

a)

£105,017,630

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.

b)

£98,338,810

being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

                                                                        

c)

£6,678,820

being the amount by which the aggregate at 2(a) above exceeds the aggregate at 2(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 31A (4) of the Act).

 

d)

£274.86

being the amount at 2(c) above (Item R), all divided by Item T (1 above), calculated by the Council, in accordance with Section 31B(1) of the Act, as the basic amount of its Council Tax for the year (including Parish precepts).

 

e)

£0

being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act

 

f)

£274.86

being the amount at 2c) above less the amount at 2e) above, all divided by the amount at 1 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

 

g)

City of Lincoln Council

 

A

 

B

 

C

 

D

£183.24

£213.78

£244.32

£274.86

E

F

G

H

£335.94

£397.02

£458.10

£549.72

 

being the amounts given by multiplying the amount at 2(f) above by the number which, in proportion set out in Section 5(1) of the Act, is applicable to dwellings listed in a particular band divided by the number which in proportion is applicable to dwellings listed in Valuation Band D, calculated by the Council, in accordance with Section 36(1) of the Act, as the amounts to be taken for the year in respect of categories of dwellings listed in different bands.

 

(3)       Note that for the year 2019/20 Lincolnshire County Council have stated the             following amounts in precepts issued to the Council, in accordance with the             dwelling bandings shown below:

 

Lincolnshire County Council

 

A

B

C

D

£861.60

£1,005.20

£1,148.80

£1,292.40

E

F

G

H

£1,579.60

£1,866.80

£2,154.00

£2,584.80

 

(4)       Note that for the year 2019/20 Police & Crime Commissioner Lincolnshire have stated the following amounts in precepts issued to the Council, in       accordance with  the dwelling bandings shown below:

 

Police & Crime Commissioner Lincolnshire

A

B

C

D

£160.92

£187.74

£214.56

£241.38

E

F

G

H

£295.02

£348.66

£402.30

£482.76

 

(5)       Having calculated the aggregate in each case of the amounts at 2(g), 3      and 4 above, in accordance with Section 30(2) of the Local Government      Finance Act 1992, hereby set the following as the amounts of Council       Tax for the year 2019/20 in accordance with the dwelling bandings shown               below:

 

Total Council Tax Charge 2019/20

A

B

C

D

£1,205.76

£1,406.72

£1,607.68

£1,808.64

E

F

G

H

£2,210.56

£2,612.48

£3,014.40

£3,617.28

 

Alternative Options Considered and Rejected

 

None.

 

Reason for Decision

 

In terms of the City Council requirement for 2019/20, the net General Fund budget requirement as set out in the Medium Term Financial Strategy report totalled £13,654,870 which included a contribution to balances of £554,410.

 

For 2019/20 a Council Tax increase of 2.93% had been applied, with the Council Tax requirement for 2019/20 noted as £6,678,820. By reference to the Band D level, the 2019/20 Council Tax would rise by £7.83 to £274.86 per annum, with the range of Council Taxes for bandings set out in paragraph 2.4 of the report.

 

The requirements of Lincolnshire County Council and the Lincolnshire Police and Crime Commissioner were also set out in the body of the report.

 

As an observation, it was noted that the precept of the Lincolnshire Police and Crime Commissioner, at 13.3% of the share, was nearly as high as the City of Lincoln Council’s share which would be 15.2%.

Supporting documents: