COUNCIL COUNCIL TAX 2017/18

Transcription

1 Report No: 20/2017 PUBLIC REPORT COUNCIL 20 February 2017 COUNCIL TAX 2017/18 Report of the Director for Resources Strategic Aim: All Exempt Information Cabinet Member(s) Responsible: No Mr Tony Mathias, Leader and Portfolio Holder for Finance and Places (Highways, Transport and Market Towns) Contact Officer(s): Saverio Della Rocca, Assistant Director (Finance) Ward Councillors Debbie Mogg, Director for Resources N/A DECISION RECOMMENDATIONS That Council: 1) approves the formal Council Tax resolution shown at Appendix A; and 2) notes no changes to the Local Council Tax Support Scheme (LCTS) for 2017/18. 1 PURPOSE OF THE REPORT 1.1 This report enables the Council to calculate and set the level of Council Tax for 2017/18 in accordance with legislative requirements. 2 BACKGROUND AND MAIN CONSIDERATIONS 2.1 Background and Referendum limits The Localism Act 2011 has made significant changes to the Local Government Finance Act 1992 ( the 1992 Act ), and now requires the billing authority to calculate a Council Tax requirement for the year, not its budget requirement as previously Under section 52ZBa of the 1992 Act each billing authority and precepting authority must determine whether its relevant basic amount of council tax for a financial year ( the year under consideration ) is excessive. If an authority s relevant basic amount of council tax is excessive a referendum must be held in relation to that amount.

2 2.1.3 For 2017/18, the relevant basic amount of council tax of an authority (with social care responsibilities) is excessive if the authority s relevant basic amount of council tax for 2017/18 is 5%, or more than 5%, greater than its relevant basic amount of council tax for 2016/ The limit was increased from 2% to 4% in 2016/17 and was conditional on Councils using the additional 2% to support Adult Social Care (ASC) expenditure. The limit has been increased to 5% in 2017/18. The Secretary of State will issue a Notice under Section 52ZY of the Local Government Finance Act 1992 to this effect This will require Section 151 officers in ASC authorities to provide information demonstrating that an amount equivalent to the additional council tax has been allocated to adult social care. Full details of the requirements are not known at the time of writing but should be available in time for the Council meeting. 2.2 Billing and the notice to taxpayers Tax payers must be informed on the face of the council tax bill and in the information supplied with it about the part of the increase that is being used to fund adult social care. The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017 require: a) a narrative statement on the front of the demand notice highlighting any council tax increases attributable to the funding of adult social care, and signposting to further information; and b) further information about the council tax increase and spending on adult social care to be provided in the Information supplied with the demand notice. 2.3 Local Council Tax support and empty property reliefs/charges The Council operates a Local Council Tax Support scheme which gives those eligible taxpayers a discount on the amount of council tax they are required to pay. All taxpayers must pay at least 25% of their council tax. The Scheme was originally approved on 7 th January 2013 (2/2013). No amendments to the scheme have been made From 1 April 2013 the Government introduced new powers under the Local Government Finance Act 2012 allowing local authorities to reduce the adverse impact of empty properties on communities by permitting Council Tax increases. Special Council agreed various charges (Report 5/2013) under Section 11(5) of The Local Government finance Act There have been no amendments to these reliefs/charges. 3 PRECEPT LEVELS 3.1 Parish Councils The Parish Council Precepts for 2017/18 total 676,653. The increase in the average Band D Council Tax for Parish Councils is 10.95% and results in an average Band D Council Tax figure of for 2017/18. Parish Councils are not subject to the requirements of the referendum rules.

3 3.2 Leicester, Leicestershire and Rutland Combined Fire Authority Leicestershire Combined Fire Authority met on 8 February 2017 and set their precept at 944,146. This represents a 1.98% increase in council tax, which results in a Band D Council Tax of The Office of the Leicestershire and Rutland Police and Crime Commissioner At the Leicester, Leicestershire and Rutland Police & Crime Panel meeting on 3 February 2017, the Panel resolved to support the Police & Crime Commissioner s proposal to set their precept at 2,813,059. This represents a 1.99% increase, which results in a Band D Council Tax of SUMMARY 4.1 To reflect the Cabinet recommendation of 14 February 2017 (to increase council tax by 3.99%), the following amounts for the year 2017/18 are calculated in accordance with the regulations made under Section 31B of the Local Government Finance Act 1992, as amended by the Localism Act If the formal Council Tax Resolution at Appendix A is approved, the total Band D Council tax is as follows: 2016/17 Band D 2017/18 Band D Increase % Rutland County Council* 1, , Add: Parish precepts (average) Add: Police Commissioner Add: Fire & Rescue Authority Average Band D 1, , *This includes the Adult Social Care Precept 5 ALTERNATIVE OPTIONS 5.1 For 2017/18, Council can increase its council tax by up to 5% without a referendum. The 3.99% increase is recommended by Cabinet in the context of the Medium Term Financial Plan (MTFP). Any decision to increase council tax by less than 3.99% would increase the Council s funding gap over the medium term and is not recommended. The Councils Budget Report (44/2017, Appendix 1, Section 2.5) shows various scenarios. 6 FINANCIAL IMPLICATIONS 6.1 The financial implications of setting Council tax at 3.99% are set out in Budget Report (44/2017). Any decision to set Council tax at lower levels will have an adverse impact on the MTFP as noted in LEGAL AND GOVERNANCE CONSIDERATIONS 7.1 In accordance with the 1992 Act, the Council is required to set Council tax by 11 th March each year. 7.2 As set out in 2.1.3, the Council can raise Council tax up to 5% without the need for a

4 referendum. By levying a social care precept the Council must comply with the requirements set out in and The report sets out the calculations required under the Local Government Finance Act 1992 as amended by the Localism Act EQUALITY IMPACT ASSESSMENT 8.1 In the exercise of its functions, the Council must have due regard to the Council s duty to eliminate discrimination, to advance equality of opportunity for protected groups and to foster good relations between protected groups and others. 8.2 The Council has completed EIA screening for the tax increase (see Appendix 1, section 3.9 of report 44/2017). There are no proposals for decision on specific courses of action that could have an impact on different groups of people and therefore a full EIA is not required. 9 COMMUNITY SAFETY IMPLICATIONS 9.1 There are no community safety implications. 10 HEALTH AND WELLBEING IMPLICATIONS 10.1 There are no health and wellbeing implications. 11 CONCLUSION AND SUMMARY OF REASONS FOR THE RECOMMENDATIONS 11.1 The report enables the Council to calculate and set the level of Council Tax for 2017/18 in accordance with legislative requirements. 12 BACKGROUND PAPERS 12.1 There are no additional background papers to the report. 13 APPENDICES Appendix A Council Tax Resolution Appendix B Council Tax Requirement Calculation A Large Print or Braille Version of this Report is available upon request Contact

5 Appendix A. Council Tax Resolution RUTLAND COUNTY COUNCIL 20 February /18 COUNCIL TAX RESOLUTION This resolution sets the total budget for the purpose of setting the Council Tax. It includes the budget for the Council s own activities plus precepts from parish councils. The Council is asked to formally resolve as follows: 1 COUNCIL TAX BASE That it be noted that at the Cabinet meeting on 17 January 2017 the Council calculated the following amounts for the year 2017/18 in accordance with regulations made under Section 33(5) of the Local Government Finance Act 1992; as amended by the Local Government Act (a) 15, 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) For each part of the Council's area the Band D equivalents are as follows: PARISH COUNCIL TAX BASE (Band D equivalents) Ashwell Ayston Barleythorpe Barrow Barrowden Beaumont Chase 1.39 Belton-In-Rutland Bisbrooke Braunston- In-Rutland Brooke Burley Caldecott Clipsham Cottesmore Edith Weston Egleton Empingham Essendine Exton And Horn Glaston Great Casterton Greetham Gunthorpe 8.84 Hambleton Ketton Langham Leighfield 7.16 Little Casterton Lyddington Lyndon Manton Market Overton Morcott Normanton North Luffenham

6 PARISH COUNCIL TAX BASE (Band D equivalents) Oakham 3, Pickworth Pilton Preston Ridlington Ryhall Seaton South Luffenham Stoke Dry Stretton Teigh Thistleton Thorpe By Water Tickencote Tinwell Tixover Uppingham 1, Wardley Whissendine Whitwell Wing 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. 2 COUNCIL TAX REQUIREMENT That the 2017/18 Council Tax Requirement in respect of the Council s own budget (excluding Parish Precepts but including Adult Social Care Precept) be approved at 23,242, BASIC AMOUNT OF COUNCIL TAX This resolution sets the Basic Amount of Council Tax for each part of the Council's area. These amounts are based on precepts from parish councils in addition to the budget for the Council's own activities and hence the Basic Amount of Council Tax differs between parts of the Council's area. That the following amounts be now calculated by the Council for the year 2017/18 in accordance with Sections 32 to 36 of the Local Government Finance Act 1992 (as amended): (a) 56,493,398 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2) (a) to (e) of the Act taking into account all precepts issued to it by Parish Councils. (Gross expenditure) (b) 32,574,590 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act. (Revenue Income) (c) 23,918,808 being the amount by which the aggregate at 3(a) exceeds the aggregate at 3(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 31B of the Act). (d) 1, being the amount at 3(c) above (Item R), all divided by Item T (1(a) above), calculated by the Council, in accordance with Section 31B of the Act, as the basic amount of its Council Tax for the year (including Parish precepts). (e) 676,653 being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act (as per Appendix C)

7 (f) 1, 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 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 relates. Part of the Council's Band A Band B Band C Band D Band E Band F Band G Band H area Ashwell 1, , , , , , , , Ayston 1, , , , , , , , Barleythorpe 1, , , , , , , , Barrow 1, , , , , , , , Barrowden 1, , , , , , , , Beaumont Chase 1, , , , , , , , Belton-In-Rutland 1, , , , , , , , Bisbrooke 1, , , , , , , , Braunston- In-Rutland 1, , , , , , , , Brooke 1, , , , , , , , Burley 1, , , , , , , , Caldecott 1, , , , , , , , Clipsham 1, , , , , , , , Cottesmore 1, , , , , , , , Edith Weston 1, , , , , , , , Egleton 1, , , , , , , , Empingham 1, , , , , , , , Essendine 1, , , , , , , , Exton And Horn 1, , , , , , , , Glaston 1, , , , , , , , Great Casterton 1, , , , , , , , Greetham 1, , , , , , , , Gunthorpe 1, , , , , , , , Hambleton 1, , , , , , , , Ketton 1, , , , , , , , Langham 1, , , , , , , , Leighfield 1, , , , , , , , Little Casterton 1, , , , , , , , Lyddington 1, , , , , , , , Lyndon 1, , , , , , , , Manton 1, , , , , , , , Market Overton 1, , , , , , , , Morcott 1, , , , , , , , Normanton 1, , , , , , , , North Luffenham 1, , , , , , , , Oakham 1, , , , , , , , Pickworth 1, , , , , , , , Pilton 1, , , , , , , , Preston 1, , , , , , , , Ridlington 1, , , , , , , , Ryhall 1, , , , , , , , Seaton 1, , , , , , , , South Luffenham 1, , , , , , , ,191.48

8 Stoke Dry 1, , , , , , , , Stretton 1, , , , , , , , Teigh 1, , , , , , , , Thistleton 1, , , , , , , , Thorpe By Water 1, , , , , , , , Tickencote 1, , , , , , , , Tinwell 1, , , , , , , , Tixover 1, , , , , , , , Uppingham 1, , , , , , , , Wardley 1, , , , , , , , Whissendine 1, , , , , , , , Whitwell 1, , , , , , , , Wing 1, , , , , , , , Being the amounts given by multiplying the amount at 3(e) above by the number which, is the proportion set out in Section 5(1) of the Act, is applicable to dwellings listed in a particular valuation 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 into account for the year in respect of categories of dwellings in different valuation bands. 4 LEICESTER, LEICESTERSHIRE & RUTLAND COMBINED FIRE AUTHORITY That it be noted that for 2017/18 the Leicester, Leicestershire & Rutland Combined Fire Authority have stated the following amounts in a precept issued to the Council, in accordance with Section 40 of the Local Government Act 2003 for each of the categories of dwellings as shown below: VALUATION BAND A B C D E F G H Combined Fire Authority OFFICE FOR THE LEICESTERSHIRE POLICE AND CRIME COMMISSIONER That it be noted that for 2017/18 the Office for the Leicestershire Police and Crime Commissioner have stated the following amounts in precept issued to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each of the categories of dwellings shown below: VALUATION BAND A B C D E F G H Leicestershire Police COUNCIL TAX 2017/18 That having calculated the aggregate in each case of the amounts at 3(h) and 4 & 5 above, the Council, in accordance with Section 30(2) of the Local Government Finance Act 1992, hereby sets the following amounts as the amounts of Council Tax for the year 2017/18 for each of the categories of dwellings shown overleaf: Part of the Council's Band A Band B Band C Band D Band E Band F Band G Band H area Ashwell 1, , , , , , , , Ayston 1, , , , , , , , Barleythorpe 1, , , , , , , , Barrow 1, , , , , , , , Barrowden 1, , , , , , , , Beaumont Chase 1, , , , , , , , Belton-In-Rutland 1, , , , , , , ,674.02

9 Part of the Council's area Band A Band B Band C Band D Band E Band F Band G Band H Bisbrooke 1, , , , , , , , Braunston- In-Rutland 1, , , , , , , , Brooke 1, , , , , , , , Burley 1, , , , , , , , Caldecott 1, , , , , , , , Clipsham 1, , , , , , , , Cottesmore 1, , , , , , , , Edith Weston 1, , , , , , , , Egleton 1, , , , , , , , Empingham 1, , , , , , , , Essendine 1, , , , , , , , Exton And Horn 1, , , , , , , , Glaston 1, , , , , , , , Great Casterton 1, , , , , , , , Greetham 1, , , , , , , , Gunthorpe 1, , , , , , , , Hambleton 1, , , , , , , , Ketton 1, , , , , , , , Langham 1, , , , , , , , Leighfield 1, , , , , , , , Little Casterton 1, , , , , , , , Lyddington 1, , , , , , , , Lyndon 1, , , , , , , , Manton 1, , , , , , , , Market Overton 1, , , , , , , , Morcott 1, , , , , , , , Normanton 1, , , , , , , , North Luffenham 1, , , , , , , , Oakham 1, , , , , , , , Pickworth 1, , , , , , , , Pilton 1, , , , , , , , Preston 1, , , , , , , , Ridlington 1, , , , , , , , Ryhall 1, , , , , , , , Seaton 1, , , , , , , , South Luffenham 1, , , , , , , , Stoke Dry 1, , , , , , , , Stretton 1, , , , , , , , Teigh 1, , , , , , , , Thistleton 1, , , , , , , , Thorpe By Water 1, , , , , , , , Tickencote 1, , , , , , , , Tinwell 1, , , , , , , , Tixover 1, , , , , , , , Uppingham 1, , , , , , , , Wardley 1, , , , , , , , Whissendine 1, , , , , , , , Whitwell 1, , , , , , , , Wing 1, , , , , , , ,678.80

10 7 COUNCIL TAX 2017/18 - SECTION 30 OF THE LOCAL GOVERNMENT FINANCE ACT It should be noted that the amounts in respect of Council taxes set in accordance with Section 30 of the Act are amounts which given administration and enforcement demand notice requirements are rounded to two decimal places. 8 COUNCIL TAX 2017/18 - SECTION 52ZB OF THE LOCAL GOVERNMENT FINANCE ACT 1992 The Council determines that, in accordance with Section 52ZB of the Local Government Finance Act 1992, the basic amount of its council tax for 2017/18 is not excessive.

11 Appendix B. Budget Requirement and Council Tax Requirement Calculation The table below shows the council tax requirement for 2017/18 and how figures reconcile to the MTFP Directorate Costs RCC Share Parish Share Total Reference as per Report 44/2017 and Full Council Addendum Report People 29,693,000-29,693,000 Appendix 3.2 Places 15,090,500-15,090,500 Appendix 4.2 Resources 10,851,300-10,851,300 Appendix 5.2 Total Directorate Costs 55,634,800-55,634,800 Other Costs Pay Inflation Contingency 45,000-45,000 Appendix 2, Reference 2 Adult Social Care 250, ,000 Appendix 2, MTFP Pressures Payment to Parishes - 676, ,653 Expenditure supported through Parish Precept Corporate Headcount (121,000) - (121,000) Appendix 2, Reference 5 Savings Capital Financing 1,904,945-1,904,945 Appendix 2, Reference 9 Reversal of Depn (1,897,000) - (1,897,000) Appendix 2, Reference 8 Total Other Costs 181, , ,598 Total Expenditure 55,816, ,653 56,493,398 People (13,313,800) - (13,313,800) Appendix 3.2 Other Income and Income from grants Places (2,850,700) - (2,850,700) Appendix 4.2 Other Income and Income from grants Resources (5,452,700) - (5,452,700) Appendix 5.2 Other Income and Income from grants Total Directorate (21,617,200) - (21,617,200) Income Other Income Other Income (160,700) - (160,700) Appendix 2, Reference 11 New Homes Bonus (1,214,332) - (1,214,332) Appendix 2, Reference 12 Better Care Fund (2,061,200) - (2,061,200) Appendix 2, Reference 13 Social Care in Prisons (54,128) - (54,128) Appendix 2, Reference 14 Rural Delivery Grant (680,891) - (680,891) Appendix 2, Reference 15 Transition Grant (336,573) - (336,573) Appendix 2, Reference 16 Adult Social Care Support (136,300) - (136,300) Appendix 2, Reference 17 Grant Revenue Support Grant (888,716) - (888,716) Appendix 2, Reference 18 Retained Business Rates (4,785,764) - (4,785,764) Appendix 2, Reference 19 Funding Collection Fund Surplus (170,000) - (170,000) Appendix 2, Reference 21 Transfer from General (18,586) - (18,586) Appendix 2, Reference 23 Fund Reserve Transfers from (270,200) - (270,200) Appendix 2, Reference 22 earmarked reserves Interest Receivable (180,000) - (180,000) Appendix 2, Reference 10 Total Other Income (10,957,390) - (10,958,390) Total Income (32,574,590) - (32,574,590) Council Tax Requirement (23,242,155) (676,653) (23,918,808) Includes council tax and adult social care precept