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Council Agenda 26 February 2009

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Council Agenda 26 February 2009 Part I F21/09 Agenda Item No 9 Eden District Council Council 26 February 2009 Setting of Combined Council Tax 2009-2010 Report of the Director of Finance 1 Introduction 1.1 Section 30(1) of the Local Government Finance Act 1992 requires the Council to set, for each financial year, an amount of Council Tax for each category of dwelling in its area. 1.2 These amounts are based on the Budget Requirement and tax base which the Council has previously calculated, together with the amounts notified by major precepting authorities. The process of setting the Council Tax involves no discretion on the part of the Council. 1.3 Although the process itself is relatively straightforward, the detail of the Act means that the resolution made by the Council must conform to a set format, and contain a great degree of detail. Section 2 of this report consists of a recommended resolution which meets these requirements. It is divided into the following sections: (a) Budget Requirement; (b) Council Tax Base; (c) Basic Amount of Tax; (d) Calculation of Tax for different Valuation Bands; (e) Precepts of Major Precepting Authorities, and (f) Setting of Council Tax. 1.4 For information, a simplified version of the calculation is shown at Appendix A. 1 2 Recommendation 2.1 It is recommended that for the financial year 2009-10: Budget Requirement (a) The basic amount of tax and the amounts payable in each part of the Council's area, be calculated on the basis of a Budget Requirement of £8,433,286, being the result of the calculation carried out by the Council in accordance with Section 32 of the Local Government Finance Act 1992, and which includes Special Items totalling £560,225. Council Tax Base (b) The basic amount of tax for the whole of the Council's area and for each part of the Council's area be calculated on the basis of the following tax base: (i) For the whole of the Council's area: 20,475.44 (ii) For each part of the Council's area: Parish Tax Parish Tax Base Base Ainstable 234.85 Mallerstang 60.80 Alston Moor 773.44 Martindale 41.81 Appleby-in-Westmorland 1,139.62 Matterdale 322.84 Asby 152.65 Milburn 69.88 Askham 167.25 Morland 168.74 Bampton 165.91 Mungrisdale 156.06 Bandleyside 204.18 Murton 148.90 Barton 140.28 Musgrave 64.80 Bolton 189.99 Nateby 44.63 Brough 242.65 Newbiggin 41.62 Brough Sowerby 64.35 Newby 81.28 Brougham 126.94 Orton 271.38 Castle Sowerby 148.64 Ousby 180.06 Catterlen 170.17 Patterdale 305.86 Cliburn 103.42 Ravenstonedale 248.71 Clifton 181.42 Shap 497.20 Crackenthorpe 42.68 Skelton 453.15 Crosby Garrett 56.73 Sleagill 49.65 Crosby Ravensworth 220.16 Sockbridge and Tirril 186.90 Culgaith 355.62 Soulby 78.21 Dacre 626.67 Stainmore 116.84 Dufton 96.94 Great Strickland 101.87 Glassonby 132.94 Little Strickland 30.88 Great Salkeld 194.39 Tebay 277.93 Greystoke 350.86 Temple Sowerby 168.00 Hartley 68.66 Threlkeld 207.81 Helbeck 7.71 Thrimby 11.15 2 Parish Tax Parish Tax Base Base Hesket 1,020.65 Waitby 28.08 Hunsonby 157.90 Warcop and Bleatarn 200.42 Hutton 154.85 Wharton 18.17 Kaber 42.95 Winton 96.71 Kings Meaburn 46.03 Yanwath and Eamont Bridge 212.87 Kirkby Stephen 650.72 Penrith 5,320.10 Kirkby Thore 248.29 Total 20,475.44 Kirkoswald 340.20 Langwathby 339.10 Lazonby 399.19 Long Marton 285.35 Lowther 167.78 being the results of the calculation made by the Council in accordance with the Local Authorities (Calculation of Council Tax Base) Regulations 1992. Basic Amount of Tax (c) That the basic amount of tax for the financial year 2009-10 be calculated as follows, in accordance with sections 32-35 of the Local Government Finance Act 1992: £ (i) Budget Requirement 8,433,286 ii) Amounts estimated to be payable to the Council's General Fund during the year: Revenue Support Grant 857,276 Redistribution from National Non-Domestic Rates Pool 3,714,157 Council Tax Collection Fund Surplus 2008-9 0 4,571,433 (iii) The basic amount of tax for the year, being the aggregate 188.61 by which (c)(i) above exceeds (c)(ii) above, divided by the tax base shown at (b)(i) above (iv) The aggregate amount of Special Items included within the 560,225 Budget Requirement (see (a) and (c)(i)) above 3 £ (v) The basic amount of tax for the year for dwellings in those 161.25 parts of the Council's area to which no Special Items relate, being the amount at (c)(iii) less the result of dividing the amount at (c)(iv) by the tax base at (b)(i) (vi) The basic amounts of tax for the year for each part of the Council's area to which Special Items relate, being the amount at (c)(v) plus the Special Items applicable to each parish or unparished area divided by the tax base for the parish or unparished area, as listed at (b)(ii) above: Parish Amount Parish Amount £ £ Ainstable 202.87 Mallerstang 169.47 Alston Moor 190.01 Martindale 161.25 Appleby-in-Westmorland 231.07 Matterdale 167.45 Asby 183.34 Milburn 189.87 Askham 191.15 Morland 196.04 Bampton 181.57 Mungrisdale 178.87 Bandleyside 173.49 Murton 178.04 Barton 176.26 Musgrave 176.68 Bolton 190.23 Nateby 180.30 Brough 208.47 Newbiggin 166.06 Brough Sowerby 176.63 Newby 166.17 Brougham 164.40 Orton 190.36 Castle Sowerby 171.34 Ousby 205.68 Catterlen 186.83 Patterdale 177.51 Cliburn 175.75 Ravenstonedale 210.71 Clifton 174.99 Shap 196.14 Crackenthorpe 161.25 Skelton 184.45 Crosby Garrett 192.98 Sleagill 165.28 Crosby Ravensworth 178.94 Sockbridge and Tirril 178.91 Culgaith 183.75 Soulby 185.19 Dacre 171.62 Stainmore 161.25 Dufton 196.50 Great Strickland 192.66 Glassonby 172.53 Little Strickland 177.44 Great Salkeld 192.12 Tebay 200.19 Greystoke 182.34 Temple Sowerby 199.11 Hartley 172.17 Threlkeld 184.07 Helbeck 161.25 Thrimby 161.25 Hesket 170.07 Waitby 164.35 Hunsonby 190.38 Warcop and Bleatarn 184.56 4 Parish Amount Parish Amount £ £ Hutton 170.94 Wharton 169.51 Kaber 186.86 Winton 181.62 Kings Meaburn 161.25 Yanwath and Eamont Bridge 174.17 Kirkby Stephen 238.41 Unparished Area: Penrith 186.66 Kirkby Thore 200.21 Kirkoswald 190.49 Langwathby 190.74 Lazonby 184.73 Long Marton 170.01 Lowther 173.17 Calculation of Tax for Different Valuation Bands (d) That the amounts to be taken into account in respect of each category of dwellings listed in a particular valuation band be calculated by multiplying the amounts at (c)(vi) above by the proportion set out in section 5(1) of the Local Government Finance Act 1992 as being applicable to each valuation band and dividing by the proportion applicable to Band D, in accordance with section 36 of that Act, the results being as follows: Parish Band Band Band Band Band Band Band Band A B C D E F G H £ £ £ £ £ £ £ £ Ainstable 135.25 157.79 180.33 202.87 247.95 293.04 338.12 405.74 Alston Moor 126.68 147.78 168.89 190.01 232.24 274.46 316.69 380.02 Appleby-in-Westmorland 154.05 179.72 205.39 231.07 282.42 333.77 385.12 462.14 Asby 122.23 142.60 162.97 183.34 224.08 264.82 305.57 366.68 Askham 127.43 148.68 169.91 191.15 233.62 276.11 318.58 382.30 Bampton 121.04 141.22 161.39 181.57 221.92 262.28 302.61 363.14 Bandleyside 115.66 134.94 154.21 173.49 212.04 250.60 289.15 346.98 Barton 117.50 137.10 156.67 176.26 215.42 254.60 293.76 352.52 Bolton 126.82 147.96 169.09 190.23 232.50 274.78 317.05 380.46 Brough 138.98 162.15 185.30 208.47 254.79 301.13 347.45 416.94 Brough Sowerby 117.75 137.38 157.00 176.63 215.88 255.14 294.38 353.26 Brougham 109.60 127.87 146.13 164.40 200.93 237.47 274.00 328.80 Castle Sowerby 114.23 133.27 152.30 171.34 209.41 247.49 285.57 342.68 Catterlen 124.55 145.32 166.06 186.83 228.34 269.87 311.38 373.66 Cliburn 117.17 136.70 156.22 175.75 214.80 253.86 292.92 351.50 Clifton 116.66 136.11 155.55 174.99 213.87 252.77 291.65 349.98 Crackenthorpe 107.50 125.42 143.33 161.25 197.08 232.92 268.75 322.50 Crosby Garrett 128.65 150.10 171.53 192.98 235.86 278.75 321.63 385.96 Crosby Ravensworth 119.29 139.18 159.05 178.94 218.70 258.48 298.23 357.88 Culgaith 122.50 142.92 163.33 183.75 224.58 265.42 306.25 367.50 Dacre 114.41 133.49 152.55 171.62 209.75 247.90 286.03 343.24 Dufton 131.00 152.84 174.67 196.50 240.16 283.84 327.50 393.00 5 Parish Band Band Band Band Band Band Band Band A B C D E F G H £ £ £ £ £ £ £ £ Glassonby 115.02 134.19 153.36 172.53 210.87 249.21 287.55 345.06 Great Salkeld 128.08 149.43 170.77 192.12 234.81 277.51 320.20 384.24 Greystoke 121.56 141.82 162.08 182.34 222.86 263.38 303.90 364.68 Hartley 114.78 133.91 153.04 172.17 210.43 248.69 286.95 344.34 Helbeck 107.50 125.42 143.33 161.25 197.08 232.92 268.75 322.50 Hesket 113.38 132.28 151.17 170.07 207.86 245.66 283.45 340.14 Hunsonby 126.92 148.08 169.22 190.38 232.68 275.00 317.30 380.76 Hutton 113.96 132.96 151.94 170.94 208.92 246.92 284.90 341.88 Kaber 124.57 145.34 166.09 186.86 228.38 269.91 311.43 373.72 Kings Meaburn 107.50 125.42 143.33 161.25 197.08 232.92 268.75 322.50 Kirkby Stephen 158.94 185.43 211.92 238.41 291.39 344.37 397.35 476.82 Kirkby Thore 133.47 155.73 177.96 200.21 244.69 289.20 333.68 400.42 Kirkoswald 126.99 148.17 169.32 190.49 232.81 275.16 317.48 380.98 Langwathby 127.16 148.36 169.54 190.74 233.12 275.52 317.90 381.48 Lazonby 123.15 143.68 164.20 184.73 225.78 266.83 307.88 369.46 Long Marton 113.34 132.23 151.12 170.01 207.79 245.57 283.35 340.02 Lowther 115.45 134.69 153.93 173.17 211.65 250.14 288.62 346.34 Mallerstang 112.98 131.81 150.64 169.47 207.13 244.79 282.45 338.94 Martindale 107.50 125.42 143.33 161.25 197.08 232.92 268.75 322.50 Matterdale 111.63 130.24 148.84 167.45 204.66 241.88 279.08 334.90 Milburn 126.58 147.68 168.77 189.87 232.06 274.26 316.45 379.74 Morland 130.70 152.48 174.26 196.04 239.60 283.17 326.74 392.08 Mungrisdale
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