How Local Authorities in West Sussex could be affected by Council Tax Referendum Principles
Andy Beams, October 2018
Page 1 of 43
Contents
List of tables, maps and figures page 4
1.0 Summary page 6 2.0 Council Tax Referendum Principles page 7 2.1 Background to Referendum Principles page 7 2.2 Council Tax Referendum Principles for Town and Parish Councils page 7 2.3 2017/18 Proposals page 8 2.4 2018/19 Proposals page 10 2.5 2019/20 Proposals page 10 2.6 Referendums held to date page 11 3.0 Parish Council Tax page 12 3.1 England page 12 3.2 West Sussex page 12 3.3 Adur District page 17 3.3.1 Precept page 17 3.3.2 Tax Base page 17 3.3.3 Band D page 18 3.4 Arun District page 19 3.4.1 Precept page 19 3.4.2 Tax Base page 20 3.4.3 Band D page 21 3.5 Chichester District page 23 3.5.1 Precept page 23 3.5.2 Tax Base page 24 3.5.3 Band D page 25 3.6 Horsham District page 27 3.6.1 Precept page 27 3.6.2 Tax Base page 28 3.6.3 Band D page 29 3.7 Mid Sussex District page 30 3.7.1 Precept page 30 3.7.2 Tax Base page 31 3.7.3 Band D page 32 Page 2 of 43
4.0 Effect of Referendum Principles on Town and Parish Councils page 34 4.1 2017/18 Proposals page 34 4.2 2018/19 Proposals page 34 4.3 Extension of Referendum Principles to all Local Precepting Authorities page 35 4.4 Future Proposals page 36
5.0 Conclusion page 37
Appendix 1: Parish Council data for Adur District 2014/15 to 2018/19 page 38
Appendix 2: Parish Council data for Arun District 2014/15 to 2018/19 page 38
Appendix 3: Parish Council data for Chichester District 2014/18 to 2018/19 page 39
Appendix 4: Parish Council data for Horsham District 2014/18 to 2018/19 page 41
Appendix 3: Parish Council data for Mid Sussex District 2014/18 to 2018/19 page 42
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List of Tables, Maps and Figures
Table 1: Average percentage increase in parish Band D in England page 8
Table 2: Parish council tax in England 2014/15 to 2018/19 page 12
Table 3: Town and Parish Councils and Parish Meetings in West Sussex page 13
Table 4: Parish council tax summary page 13
Table 5: Parishes in West Sussex affected by extension of referendum principles page 35
Map 1: Borough and District Councils in West Sussex page 12
Figure 1: 2018/19 parish precepts split by District page 14
Figure 2: 2018/19 parish tax base split by District page 14
Figure 3: Average parish Band D 2018/19 by District compared to England average page 15
Figure 4: Average parish Band D changes by District 2014/15 to 2018/19
compared to England average page 15
Figure 5: Annual parish Band D changes by District 2014/15 to 2018/19
compared to England average page 16
Figure 6: 2018/19 parish precepts within Adur District page 17
Figure 7: 2018/19 parish tax base within Adur District page 17
Figure 8: Tax base changes 2014/15 to 2018/19 within Adur District page 18
Figure 9: 2018/19 parish Band D within Adur District compared to England average page 18
Figure 10: Band D changes 2014/15 to 2018/19 within Adur District compared
to England average page 19
Figure 11: 2018/19 parish precepts within Arun District page 20
Figure 12: 2018/19 parish tax base within Arun District page 20
Figure 13: Tax base changes 2014/15 to 2018/19 within Arun District page 21
Figure 14: 2018/19 parish Band D within Arun District compared to England average page 22
Page 4 of 43
Figure 15: Band D changes 2014/15 to 2018/19 within Arun District compared
to England average page 22
Figure 16: 2018/19 parish precepts within Chichester District page 23
Figure 17: 2018/19 parish tax base within Chichester District page 24
Figure 18: Tax base changes 2014/15 to 2018/19 within Chichester District page 25
Figure 19: 2018/19 parish Band D within Chichester District compared to England average page 26
Figure 20: Band D changes 2014/15 to 2018/19 within Chichester District compared
to England average page 26
Figure 21: 2018/19 parish precepts within Horsham District page 27
Figure 22: 2018/19 parish tax base within Horsham District page 28
Figure 23: Tax base changes 2014/15 to 2018/19 within Horsham District page 29
Figure 24: 2018/19 parish Band D within Horsham District compared to England average page 29
Figure 25: Band D changes 2014/15 to 2018/19 within Horsham District compared
to England average page 30
Figure 26: 2018/19 parish precepts within Mid Sussex District page 31
Figure 27: 2018/19 parish tax base within Mid Sussex District page 31
Figure 28: Tax base changes 2014/15 to 2018/19 within Mid Sussex District page 32
Figure 29: 2018/19 parish Band D within Mid Sussex District compared to England average page 33
Figure 30: Band D changes 2014/15 to 2018/19 within Mid Sussex District compared
to England average page 33
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1.0 Summary
This report reviews the potential impact of the introduction of council tax referendum principles for town and parish councils in West Sussex.
The report provides the background relating to the position of the Government to date on council tax referendums, summarises the national and local position regarding parish council tax over a five year period and analyses the impact if referendum principles had been introduced for town and parish councils as initially proposed for the 2017-18 council tax year.
The report includes all town councils, parish councils and parish meetings (where a precept is raised) in West Sussex, but excludes any parish which does not raise a precept. Parish Meetings are annotated with ‘PM’ after the location name. Some of the town and parish councils and parish meetings included in the report may not be members of the local county association.
The report is purely analytical and makes no assumptions about whether the levels of council tax set by town and parish councils are reasonable, as no investigation into the reasons for any increases have been investigated.
All of the data relating to town and parish precepts is taken from the Council Tax Statistics for Town and Parish Councils in England1 reports for the appropriate year, as published by the Department for Communities and Local Government (2014/15 – 2017/18) and subsequently the Ministry of Housing, Communities and Local Government.
1 Council Tax Statistics for Town and Parish Councils in England http://www.gov.uk/government/collections/council-tax-statistics Page 6 of 43
2.0 Council Tax Referendum Principles
2.1 Background
In 2012/13 the Government introduced council tax referendum principles, via the Localism Act 20112.
The powers apply to England only, and are intended to:
• Ensure that excessive council tax increases occur only where they have a clear mandate from local people; and • Abolish central government capping powers
The Act sets a duty on billing authorities, major precepting authorities and local precepting authorities (parish and town councils) to determine whether their relevant basic amount of council tax for a financial year is ‘excessive’.
A set of principles determined by the Secretary of State is used to decide whether an authority’s council tax level is excessive. The Secretary of State may set one or more principles, but they must include a comparison between council tax levels for the year under consideration and the previous year. The Secretary of State may determine principles for particular categories of authority.
The principles must be specified in a report to be laid before the House of Commons before the date on which the local government finance report for the year is approved by resolution of the House. A local referendum must be held, and won, for an authority to increase council tax by more than the amount specified in the principles. An authority proposing to set an excessive council tax level is required to make substitute calculations which will take effect if the proposed ‘excessive’ amount of council tax is rejected in a referendum. The substitute council tax level must be below the amount which is considered excessive under the principles.
2.2 Council Tax Referendum Principles for Town and Parish Councils
Since the introduction of council tax referendum principles in 2012/13, up to 2016/17 there were no principles set for town and parish councils. However, this changed the following year when the first proposals for the sector were put forward.
2 Localism Act 2011 http://www.legislation.gov.uk/ukpga/2011/20/contents/enacted Page 7 of 43
2.3 2017/18 Proposals
When the Department for Communities and Local Government published the 2017/18 Local Government Finance Settlement Technical Consultation3 paper in September 2016, it contained proposals to: introduce referendum principles for town and parish councils whose Band D precept is higher than that of the lowest charging district council for 2016/17 (£75.46), and which have a total precept for 2016/17 of at least £500,000, while taking into account transfers of responsibilities, and that consideration is given to the extension of referendums to all local precepting authorities.
The background to the proposals were based on the following:
• Since the introduction of council tax referendums in 2012/13, no referendum principles have been set for local precepting authorities such as town and parish councils, although the Government has made it clear that it would keep this under review and take action as necessary. • The Government recognise the value of parishes and the greater role in service delivery that many are performing to deliver ambitious services for their residents. However, the increase in the average Band D council tax of 6.1% set by parishes in 2016/17 is notably higher than those in the previous 5 years, as shown below 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2.3% 3.9% 5.2% 4.3% 3.3% 6.1% Table 1: Average percentage increase in parish Band D in England
• In light of this, the Government is minded to apply referendum principles to larger, higher-spending town and parish councils in 2017/18. There are around 8,800 precepting parishes in England, which vary widely in terms of resident population and precept charge. The Government believes there is a strong argument in favour of extending referendums to those larger parishes whose precept is equivalent in size to that of a district council. • The Government propose that referendum principles are introduced for local precepting authorities (town and parish councils) whose Band D precept is higher than that of the lowest charging district council for 2016/17 (£75.46), and which have a total precept for 2016/17 of at least £500,000 (subject to the next paragraph). These parishes would face the same referendum principles as shire districts: increases of less than 2% or up to and including £5 (whichever is higher) can be set without triggering a
3 2017/18 Local Government Finance Settlement Technical Consultation https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/553819/Post_Publication_- _Draft_Settlement_Summer_Consultation.pdf Page 8 of 43
referendum. Based on these thresholds, the Government expects this new principle will affect around 120 of England’s 8,800 local precepting parishes.
• In doing this, the Government wishes to ensure that parishes continue to have the flexibility to take on responsibilities from other tiers of local government without being unduly constrained by council tax referendum principles. It is therefore proposed that parishes will not be in the category to which the referendum principles apply where there has been a transfer of responsibilities, and where three conditions are satisfied: i. the parish council and a principal council covering the area of the parish council have each resolved that a particular function carried out by the principal council in relation to the parish council’s area in the financial year 2016-17 is to be carried out instead by the parish council in the financial year 2017-18 ii. the parish council and the principal council have agreed the reasonable cost of the exercise of that particular function in the parish council’s area by the parish council in the financial year 2017-18 iii. that the agreed cost, if collected by way of the parish council precept, would take the parish council over the threshold of a 2% or £5 increase on the previous year.
• A large proportion of parishes are modest in size – for example, around 4,000 parishes have precepts of £25 or less. However, the Government is aware that increases in parish precepts continue to concern local tax payers and is therefore prepared to consider extending referendums to all parishes.
The final statement of the consultation states:
• The Government recognise that issues of proportionality, practicality and cost could be raised by such a step, and would welcome views on this.
The consultation evoked a significant response from the town and parish council sector, including from National Association of Local Councils (NALC)4. NALC Chairman Ken Browse said: “This really is a centralist sledgehammer to crack a nut, at a time when government should be supporting not undermining councillors and their important role in communities. This move, costing upwards of £1m, will seriously damage smaller communities’ ability to help themselves and threaten the government’s previous commitments to localism and devolution.”5
4 Letter from NALC Chairman Ken Browse to Marcus Jones MP 28th October 2016 https://www.nalc.gov.uk/library/news- stories/2216-jg-kb-281016-marcus-jones-mp-local-government-finance-technical-consultation/file 5 NALC Chairman comments on damage to communities caused by capping https://www.nalc.gov.uk/news/entry/659-nalc-warns- parish-will-damage-communities Page 9 of 43
In December 2016, the Government agreed to defer the proposals for town and parish councils, stating that it would “keep the situation under close review.”6
2.4 2018/19 Proposals
In September 2017, the Department for Communities and Local Government published the 2018/19 Local Government Finance Settlement Technical Consultation7, and subsequently confirmed the arrangements on 19th December 2017.
This included an announcement that no thresholds would be set for town and parish councils for the next three years, i.e. 2018-2021.
In his statement to the House of Commons, the Secretary of State said: “This is subject to the sector taking all available steps to mitigate the need for council tax increases, and the Government seeing clear evidence of restraint in the increases set by the sector as a whole.”8
2.5 2019/20 Proposals
On the 24th July 2018, the Ministry of Housing, Communities and Local Government published the 2019/20 Local Government Finance Settlement Technical Consultation.9
The consultation covers proposals for the local government finance settlement for 2019/20, and includes the Government’s proposals for council tax referendum principles for local authorities.
Based on the announcement made the previous year, the Government outlined that in 2018/19, the average band D parish precept increased by 4.9% (£3.02). This compared to a 6.3% increase (£3.63) in 2017/18, and is the lowest year-on-year increase in parish precepts since 2015/16.
In view of this, the consultation stated that the Government intends to continue the deferral of setting referendum principles for town and parish councils, but encourages town and parish councils to continue this downward trend, and will keep this area under active review.
6 Statement to Parliament made by Sajid Javid MP on 15th December 2016 https://www.gov.uk/government/speeches/provisional- local-government-finance-settlement-2017-to-2018 7 2018/19 Local Government Finance Settlement Technical Consultation https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/645012/2018- 19_Local_Government_Finance_Settlement_-_technical_consultation.pdf 8 Statement to Parliament made by Sajid Javid MP on 19th December 2017 https://www.gov.uk/government/speeches/provisional- local-government-finance-settlement-2018-to-2019-statement 9 2019/20 Local Government Finance Settlement Technical Consultation https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/728573/Settlement_Technical _Consultation_2019-20.pdf Page 10 of 43
2.6 Referendums held to date
The first referendum held under the provision of the Act was triggered in February 2015, when the Police and Crime Commissioner of Bedfordshire proposed a council tax rise of 15.8% for 2015/16. This would have equated to an additional £24.80 on a Band D council tax bill for affected residents.
The referendum was held on 7th May 2015, where just under 300,000 residents voted, with 69.5% opposed to the increase. The cost of the referendum was estimated at £600,000.
Surrey County Council proposed to hold a referendum on a 15% increase in council tax for 2017/18, but subsequently withdrew the proposal.
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3.0 Parish Council Tax
3.1 England
The table below summarises the key information in relation to parish council tax across England10 from 2014/15 to 2018/19.
2014-15 2015-16 2016-17 2017-18 2018-19 Total number of precepting parishes 8,813 8,810 8,817 8,838 8,839 Tax base (thousands) 7,424.2 7,560.4 7,754.2 7,954.3 8,092.0 Aggregate of local precepts (£000) 388,808 409,146 445,065 485,474 518,286 Average parish precept per Band D £52.37 £54.12 £57.40 £61.03 £64.05 Change £2.14 £1.75 £3.28 £3.64 £3.02 Percentage change 4.3% 3.3% 6.1% 6.3% 4.9% Table 2: Parish Council Tax in England 2014/15 to 2018/19
3.2 West Sussex
West Sussex is split into seven boroughs and districts – Adur District, Arun District, Crawley Borough, Chichester District, Horsham District, Mid Sussex District and Worthing Borough.11
Map 1: Borough and District Councils in West Sussex
10 Council Tax Statistics for Town and Parish Councils in England http://www.gov.uk/government/collections/council-tax-statistics 11 West Sussex County Council website https://www.westsussex.gov.uk/about-the-council/your-other-local-councils/district-and- borough-councils/full-list-of-west-sussex-district-and-borough-councils/ Page 12 of 43
There are no town or parish councils within Crawley or Worthing Borough. The districts are largely parished, although Horsham town is unparished with three Neighbourhood Councils established – Denne, Forest and Trafalgar – who are non-precepting consultative bodies representing views of residents.
There are a mix of city, town, parish and village councils throughout the districts, and additionally a number of parish meetings, some of which raise a precept and have been included in the analysis that follows.
District City / Town Parish / Village Parish Meeting Parish Meeting Total precepting Councils Councils (with precept) (no precept) authorities Adur 0 2 0 1 2 Arun 3 22 2 4 27 Chichester 4 55 2 6 61 Horsham 0 32 0 0 32 Mid Sussex 3 20 1 0 24 Total 10 131 5 11 146 Table 3: Town and Parish Councils and Parish Meetings in West Sussex
The size and nature of the precepting authorities varies enormously across the county, with precepts ranging from over £1.1 million down to £225, the largest tax base of just under 12,000 comparing to the smallest of 42, and the Band D varying from £145 down to just over £5.
In 2018/19 the 146 precepting authorities, representing a tax base of over 230,000 raised in excess of £15million through local precepts. The average Band D parish precept for West Sussex was £65.59, compared to the average in England of £64.05.
District Total Parish Precept Total Parish Tax Base Average Band D Adur £404,900 8,908.0 £45.45 Arun £4,270,849 60,175.0 £70.97 Chichester £3,070,811 52,346.4 £58.66 Horsham £3,224,014 49,271.4 £65.43 Mid Sussex £4,160,729 59,983.3 £69.36 West Sussex £15,131,303 230,684.1 £65.59 Table 4: 2018/19 Parish council tax data summary
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2018/19 Parish precept comparison
2.7%
27.5% 28.2%
21.3% 20.3%
Adur Arun Chichester Horsham Mid Sussex
Figure 1: 2018/19 parish precepts split by District
2018/19 Parish tax base comparison
3.9%
26.0% 26.1%
21.4% 22.7%
Adur Arun Chichester Horsham Mid Sussex
Figure 2: 2018/19 parish tax base split by District
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The average parish precept for three of the Districts for 2018/19 is above the average for England, with Arun and Mid Sussex Districts having been above the average for England for each of the last five years.
2018/19 Parish Band D comparison £80 £70.97 £69.36 £70 £65.43 £64.05 £58.66 £60
£50 £45.45
£40
£30
£20
£10
£0 Adur Arun Chichester Horsham Mid Sussex England
Figure 3: Average parish Band D 2018/19 by District compared to England average
Average parish Band D changes by District £75
£70
£65
£60
£55
£50
£45
£40
£35
£30 2014/15 2015/16 2016/17 2017/18 2018/19
Adur Arun Chichester Horsham Mid Sussex England
Figure 4: Average parish Band D changes by District 2014/15 to 2018/19 compared to England average
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In the 2018/19 Local Government Finance Settlement Technical Consultation, the Government included an announcement that no thresholds would be set for town and parish councils for the next three years, i.e. 2018-2021, stating “this is subject to the sector taking all available steps to mitigate the need for council tax increases, and the Government seeing clear evidence of restraint in the increases set by the sector as a whole.”
In the 2019/20 announcement, and as a result of the lowest year-on-year increase in parish precepts since 2015/16, the Government stated that it intends to continue the deferral of setting referendum principles for town and parish councils, but encourages town and parish councils to continue this downward trend, and will keep this area under active review.
Three of the Districts in West Sussex are trending upwards in terms of increases in Band D – Adur, Horsham and Mid Sussex.
Annual parish Band D changes by District 12%
10%
8%
6%
4%
2%
0% 2015/16 2016/17 2017/18 2018/19 -2%
-4%
Adur Arun Chichester Horsham Mid Sussex England
Figure 5: Annual parish Band D changes by District 2014/15 to 2018/19 compared to England average
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3.3 Adur District
Adur District is made up of just two precepting parishes – Lancing and Sompting.
3.3.1 Precept
Lancing’s 2018/19 precept of £322,200 is the 12th highest in West Sussex. Sompting rank 39th with a precept of £87,700.
2018/19 Parish Precepts £350,000
£300,000
£250,000
£200,000
£150,000
£100,000
£50,000
£0 Sompting Lancing
Figure 6: 2018/19 parish precepts within Adur District
3.3.2 Tax Base
With regard to tax base, Lancing has the 8th highest in West Sussex with 6,166.8 in 2018/19. Sompting ranks 23rd with 2,741.2.
2018/19 Parish Tax Base 7,000
6,000
5,000
4,000
3,000
2,000
1,000
0 Sompting Lancing
Figure 7: 2018/19 parish tax base within Adur District
Page 17 of 43
Since 2013/14, both parishes have seen their tax base increase. Lancing has increased by 5.2% - the 57th highest increase in West Sussex. Sompting has increased by 4.5% (70th).
Tax Base Changes 2014/15 to 2018/19 6%
5%
4%
3%
2%
1%
0% Sompting Lancing
Figure 8: Tax base changes 2014/15 to 2018/19 within Adur District
3.3.3 Band D
Both parishes have set a Band D figure for 2018/19 below the average for England of £64.05. Sompting is among the lower Band D amounts in West Sussex at £30.17 (126th) in 2018/19. Lancing ranks 79th with £52.25.
2018/19 Parish Band D £70
£60
£50
£40
£30
£20
£10
£0 Sompting Lancing
Adur Parishes England average
Figure 9: 2018/19 parish Band D within Adur District compared to England average
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Since 2013/14, Lancing has increased its Band D by 8.5%, ranking 96th in West Sussex. Sompting is among a number of parishes in West Sussex that has seen its Band D reduce, with a change of -4.3% (139th). Both are significantly below the England average for the period of 22.3%.
Band D Changes 2014/15 to 2018/19 25%
20%
15%
10%
5%
0% Sompting Lancing
Adur Parishes England average
Figure 10: Band D changes 2014/15 to 2018/19 within Adur District compared to England average
3.4 Arun District
Arun District is made up of three town councils (Arundel, Bognor Regis and Littlehampton), 22 parish councils and six parish meetings, two of which set a precept in 2018/19.
3.4.1 Precept
The three town councils combined precepts account for 51.5% of the total parish precepts for the district, and Littlehampton has the highest precept in West Sussex at £1,132,449. Also featuring among the highest in the county are Bognor Regis £878,665 (4th) and Rustington £572,000 (6th).
Arun District contains four parishes with precepts among the lowest in West Sussex in 2018/19 – Burpham PM £2,650 (137th), Lyminster and Crossbush £978 (143rd), Patching £740 (144th) and Warningcamp PM £550 (145th).
Page 19 of 43
2018/19 Parish Precepts 1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
Figure 11: 2018/19 parish precepts within Arun District
3.4.2 Tax Base
Four of the highest tax bases in West Sussex in 2018/19 are in Arun District – Littlehampton 9,604.0 (5th), Bognor Regis 7,224.0 (7th), Rustington 6,067.0 (9th) and Aldwick 5,320.0 (10th).
The smallest tax bases within Arun District are Burpham PM 128.0 (133rd), Patching 123.0 (136th) and Warningcamp PM 82.0 (143rd).
2018/19 Parish Tax Base 12,000
10,000
8,000
6,000
4,000
2,000
0
Figure 12: 2018/19 parish tax base within Arun District
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Since 2013/14, the largest increases in tax base within Arun District have occurred at Barnham 32.3% (3rd), Yapton 18.0% (10th) and Bersted 16.4% (13th).
The district has also seen one of the smallest increases in West Sussex – Warningcamp PM -2.4% (145th), while Clapham and Bersted parishes have seen no change over the period (tied 134th).
Tax Base Changes 2014/15 to 2018/19 35%
30%
25%
20%
15%
10%
5%
0%
-5%
Figure 13: Tax base changes 2014/15 to 2018/19 within Arun District
3.4.3 Band D
Of the 27 precepting authorities within Arun District, 8 set a Band D in excess of the average for England of £64.05 in 2018/19.
Arun District contains three of the highest Band D in West Sussex in 2018/19 – Bognor Regis £121.63 (4th), Littlehampton £117.91 (5th) and Arundel £103.70 (9th).
The district also contains four of the lowest Band D’s in the county – Aldwick £16.92 (138th), Warningcamp PM £6.71 (143rd), Patching £6.02 (144th) and Lyminster and Crossbush £5.37 (145th).
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2018/19 Parish Band D £140 £120 £100 £80 £60 £40 £20 £0
Arun Parishes England average
Figure 14: 2018/19 parish Band D within Arun District compared to England average
Since 2013/14, the two parishes with the highest increases in Band D in West Sussex are within Arun District – Clapham 250.9% (1st) and Aldingbourne 190.1% (2nd).
There are three parishes which have reduced their Band D over that period – Bersted -1.7% (133rd), Barnham -4.9% (140th) and Burpham PM -5.4% (141st).
Band D Changes 2014/15 to 2018/19
230%
180%
130%
80%
30%
-20%
Arun Parishes England average
Figure 15: Band D changes 2014/15 to 2018/19 within Arun District compared to England average
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3.5 Chichester District
Chichester District is made up of one city council (Chichester), three town councils (Midhurst, Petworth and Selsey), 55 parish councils and eight parish meetings, two of which set a precept in 2018/19.
3.5.1 Precept
The city and town councils combined precepts account for 39.1% of the total parish precepts for the district, two of which feature among the highest precepts in West Sussex – Chichester £542,453 (7th) and Selsey £347,639 (9th).
Chichester District also contains five parishes with precepts among the lowest in West Sussex in 2018/19 – West Lavington £2,525 (138th), Barlavington £2,274 (139th), Ebernoe £1,892 (140th), Stopham PM £1,500 (141st) and East Dean £1,125 (142nd).
2018/19 Parish Precepts £600,000
£500,000
£400,000
£300,000
£200,000
£100,000
£0
Bury
Oving
Selsey
Lavant
Sutton
Rogate
Bepton
Harting
Earnley
Milland
Cocking
Bosham
Kirdford
Ebernoe
Plaistow
Birdham
Hunston
Duncton
Stopham
Loxwood
Heyshott
Midhurst
Compton
Tillington
Singleton
Boxgrove Petworth
Graffham
Fernhurst
East DeanEast
Lurgashall
Tangmere
Sidlesham
Stoughton
Linchmere
Chichester
Lodsworth
West Dean West Funtington
Appledram
Fittleworth
Fishbourne
Donnington Easebourne
Northchapel Westbourne
Barlavington
Southbourne
West Itchenor West
East WitteringEast
East Lavington East
Westhampnett
West Wittering West
West Lavington West
North Mundham North
Wisborough Wisborough Green
Stedham with with Iping Stedham
Elsted and Treyford and Elsted
Trotton Trotton with Chithurst Chidham and HambrookChidham Woolbeding with Redford with Woolbeding
Figure 16: 2018/19 parish precepts within Chichester District
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3.5.2 Tax Base
With regard to tax base, the highest in the District are Chichester 10,902.0 (4th), Selsey 4,318.5 (14th) and Southbourne 2,419.7 (28th).
The smallest tax bases in the District are Appledram PM (also known as Apuldram) 91.2 (142nd), Barlavington 55.5 (144th) and Stopham PM 46.1 (145th).
2018/19 Parish Tax Base
10,000
8,000
6,000
4,000
2,000
0
Bury
Oving
Selsey
Lavant
Sutton
Rogate
Bepton
Harting
Earnley
Milland
Cocking
Bosham
Kirdford
Ebernoe
Plaistow
Hunston Birdham
Duncton
Stopham
Loxwood
Heyshott
Midhurst
Compton
Tillington
Singleton
Boxgrove Petworth
Graffham
Fernhurst
East DeanEast
Lurgashall
Tangmere
Sidlesham
Stoughton
Linchmere
Chichester
Lodsworth
West Dean West Funtington
Appledram
Fittleworth
Fishbourne
Easebourne Donnington
Northchapel Westbourne
Barlavington
Southbourne
West ItchenorWest
East WitteringEast
East Lavington East
Westhampnett
West Wittering West
West Lavington West
North Mundham North
Wisborough Wisborough Green
Stedham with with Iping Stedham
Elsted andTreyford Elsted
Trotton with Chithurst with Trotton Chidham and HambrookChidham Woolbeding with with Redford Woolbeding
Figure 17: 2018/19 parish tax base within Chichester District
Since 2013/14, five of largest increases in tax bases in West Sussex have been within Chichester District – Westhampnett 31.7% (4th), East Lavington 29.5 (5th), Tangmere 21.2% (6th), Easebourne 20.1% (7th) and Oving 18.2% (9th).
The district has also seen six parishes with negative growth – Sutton -0.6% (137th), Woolbeding with Redford - 0.7% (138th), Stopham PM -0.9% and Tillington -0.9% (joint 140th), Trotton with Chithurst -1.3% (142nd) and East Dean -4.4% (146th).
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Tax Base Changes 2014/15 to 2018/19 35%
30%
25%
20%
15%
10%
5%
0%
Bury
Oving
Selsey
Lavant
Sutton
Rogate
Bepton
Harting
Earnley
Milland
Cocking
Bosham
Kirdford
Ebernoe
Plaistow
Birdham
Hunston
Duncton
Stopham
Loxwood
Heyshott
Midhurst
Compton
Tillington
Singleton
Boxgrove Petworth
Graffham
Fernhurst
East DeanEast
Lurgashall
Tangmere
Sidlesham
Stoughton
Linchmere Chichester
-5% Lodsworth
West Dean West Funtington
Appledram
Fittleworth
Fishbourne
Donnington Easebourne
Northchapel Westbourne
Barlavington
Southbourne
West ItchenorWest
East WitteringEast
East Lavington East
Westhampnett
West Wittering West
West Lavington West
North Mundham North
Wisborough Wisborough Green
Stedham with with Iping Stedham
Elsted andTreyford Elsted
Trotton Trotton with Chithurst Chidham and HambrookChidham Woolbeding with with Redford Woolbeding
Figure 18: Tax base changes 2014/15 to 2018/19 within Chichester District
3.5.3 Band D
Of the 61 precepting authorities within Chichester District, 15 set a Band D in excess of the average for England of £64.05 in 2018/19.
Chichester District contains three of the highest Band D in West Sussex in 2018/19 – Kirdford £145.88 (1st), Hunston £133.59 (2nd) and Westhampnett £100.96 (10th).
The district also contains four of the lowest Band D in the county – Elsted and Treyford £17.94 (137th), West Lavington £15.17 (140th), Ebernoe £13.99 (141st) and East Dean £10.04 (142nd).
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2018/19 Parish Band D £160
£140
£120
£100
£80
£60
£40
£20
£0
Bury
Oving
Selsey
Lavant
Sutton
Rogate
Bepton
Harting
Earnley
Milland
Cocking
Bosham
Kirdford
Ebernoe
Plaistow
Birdham
Hunston
Duncton
Stopham
Loxwood
Heyshott
Midhurst
Compton
Tillington
Singleton Boxgrove Petworth
Graffham
Fernhurst
East DeanEast
Lurgashall
Tangmere
Sidlesham
Stoughton
Linchmere
Chichester
Lodsworth
Funtington Dean West
Appledram
Fittleworth
Fishbourne
Donnington Easebourne
Westbourne Northchapel
Barlavington
Southbourne
West ItchenorWest
East WitteringEast
East Lavington East
Westhampnett
West Wittering West
West Lavington West
North Mundham North
Wisborough Wisborough Green
Stedham with with Iping Stedham
Elsted andTreyford Elsted
Trotton Trotton with Chithurst
Chidham and Hambrook and Chidham Woolbeding with with Redford Woolbeding
Chichester Parishes England average
Figure 19: 2018/19 parish Band D within Chichester District compared to England average
Since 2013/14, four of the parishes in West Sussex which have increased their Band D by the most are within Chichester District – Petworth 116.1% (6th), West Lavington 109.5% (8th), Westhampnett 91.6% (9th) and Appledram PM 90.8% (10th).
East Lavington -13.2% (143rd) and Tangmere -17.5% (145th) are among the lowest in the county.
Band D Changes 2014/15 to 2018/19 120%
100%
80%
60%
40%
20%
0%
Bury
Oving
Selsey
Lavant
Sutton
Rogate
Bepton
Harting
Earnley
Milland
Cocking
Bosham
Kirdford
Ebernoe
Plaistow
Birdham Hunston
Duncton
Stopham
Loxwood
Heyshott
Midhurst
Compton
Tillington
Singleton
Boxgrove Petworth
Graffham
Fernhurst
East DeanEast
Lurgashall
Tangmere
Sidlesham
Stoughton
Linchmere Chichester
-20% Lodsworth
Funtington Dean West
Appledram
Fittleworth
Fishbourne
Donnington Easebourne
Northchapel Westbourne
Barlavington
Southbourne
West ItchenorWest
East WitteringEast
East Lavington East
Westhampnett
West Wittering West
West Lavington West
North Mundham North
Wisborough Wisborough Green
Stedham with with Iping Stedham
Elsted andTreyford Elsted
Trotton Trotton with Chithurst
Chidham and HambrookChidham Woolbeding with with Redford Woolbeding
Chichester Parishes England average
Figure 20: Band D changes 2014/15 to 2018/19 within Chichester District compared to England average
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3.6 Horsham District
Horsham District is made up of 32 parish councils and also has three neighbourhood councils representing Horsham Town – Denne, Forest and Trafalgar – although none of these raise a precept.
3.6.1 Precept
Two of the parishes within Horsham District are among the highest precepts in West Sussex – Southwater £509,107 (8th) and Billingshurst £335,932 (10th).
The lowest precepts in Horsham District are Woodmancote £8,675 (121st), Wiston £4,156 (131st) and Parham £3,860 (132nd).
2018/19 Parish Precepts £600,000
£500,000
£400,000
£300,000
£200,000
£100,000
£0
Figure 21: 2018/19 parish precepts within Horsham District
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3.6.2 Tax Base
North Horsham has the highest tax base in Horsham District in 2018/19 with 8,658.8 (6th) with Southwater 4,351.4 (13th) and Billingshurst 3,904.2 (15th).
The smallest tax bases in the District are Ashurst 147.2 (127th), Parham 122.9 (137th) and Wiston 101.9 (140th).
2018/19 Parish Tax Base 9,000 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 0
Figure 22: 2018/19 parish tax base within Horsham District
Since 2013/14, the two largest increases in tax bases in West Sussex have been within Horsham District – Colgate 149.1% and Broadbridge Heath 69.7%.
Only two parishes in Horsham District have seen a negative growth in tax base over the period – Amberley - 0.2% (136th) and Woodmancote -2.0% (143rd).
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Tax Base Changes 2014/15 to 2018/19 150%
130%
110%
90%
70%
50%
30%
10%
-10%
Figure 23: Tax base changes 2014/15 to 2018/19 within Horsham District
3.6.3 Band D
Of the 32 precepting authorities within Horsham District, 12 set a Band D in excess of the average for England of £64.05 in 2018/19.
The highest Band D’s within the District are Southwater £117.00 (6th), Steyning £96.56 (12th) and Upper Beeding £96.53 (13th).
Woodmancote £31.43 (124th), Parham £31.42 (125th) and Colgate £15.57 (139th) are the lowest in the District.
2018/19 Parish Band D £120
£100
£80
£60
£40
£20
£0
Horsham Parishes England average
Figure 24: 2018/19 parish Band D within Horsham District compared to England average Page 29 of 43
Since 2013/14, four of the parishes in West Sussex which have increased their Band D by the most are within Horsham District – Lower Beeding 180.6% (3rd), Shermanbury 118.5% (4th), Shipley 116.9% (5th) and West Chiltington 111.6% (7th).
Three parishes have reduced their Band D over the period – Parham -1.1% (132nd), Wiston -2.3% (135th) and Colgate -34.8% (146th – the largest reduction in West Sussex).
Band D Changes 2014/15 to 2018/19 200%
150%
100%
50%
0%
-50%
Horsham Parishes England average
Figure 25: Band D changes 2014/15 to 2018/19 within Horsham District compared to England average
3.7 Mid Sussex District
Mid Sussex District is made up of three town councils (Burgess Hill, East Grinstead and Haywards Heath), 19 parish councils, one village council (Ashurst Wood which changed its name from parish council in January 2016) and one parish meeting which set a precept in 2018/19.
3.7.1 Precept
The three town councils combined precepts account for 57.9% of the total parish precepts for the district, and all three towns feature among the highest precepts in West Sussex – Burgess Hill £915,962 (2nd), East Grinstead £909,300 (3rd) and Haywards Heath £584,226 (5th).
The lowest precepts in the District in 2018/19 are Pycombe £7,500 and Twineham £7,500 (tied 123rd), Poynings £5,096 (128th) and Newtimber PM £225 (146th and lowest in West Sussex)
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2018/19 Parish Precepts £1,000,000 £900,000 £800,000 £700,000 £600,000 £500,000 £400,000 £300,000 £200,000 £100,000 £0
Figure 26: 2018/19 parish precepts within Mid Sussex District
3.7.2 Tax Base
With regard to tax base, the three highest in West Sussex are all within Mid Sussex District – Haywards Heath 11,759.8 (1st), Burgess Hill 11,731.8 (2nd) and East Grinstead 11,314.9 (3rd).
Two of the smallest tax bases in West Sussex is also within Mid Sussex – Pyecombe 121.3 (138th) and Newtimber PM 42.7 (146th).
2018/19 Parish Tax Base 12,000 10,000 8,000 6,000 4,000 2,000 0
Figure 27: 2018/19 parish tax base within Mid Sussex District
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Since 2013/14, the largest increases in tax base within Mid Sussex District are Slaugham 19.1% (8th), Newtimber PM 17.3% (11th) and Lindfield Rural 16.3% (14th).
The district has also seen two parishes with reducing tax bases – Twineham -0.8% (139th) and Fulking -2.3% (144th).
Tax Base Changes 2014/15 to 2018/19 25%
20%
15%
10%
5%
0%
-5%
Figure 28: Tax base changes 2014/15 to 2018/19 within Mid Sussex District
3.7.3 Band D
Of the 24 precepting authorities within Mid Sussex District, 10 set a Band D in excess of the average for England of £64.05 in 2018/19.
Mid Sussex District contains three of the highest Band D in West Sussex in 2018/19 – Cuckfield £122.21 (3rd), Turners Hill £116.46 (7th) and Ardingly £110.03 (8th).
The lowest Band D’s in the district are Lindfield Rural £39.09 (107th), Poynings £38.81 (108th) and Newtimber PM £5.27 (146th and lowest in West Sussex).
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2018/19 Parish Band D £120 £100 £80 £60 £40 £20 £0
Mid Sussex Parishes England average
Figure 29: 2018/19 parish Band D within Mid Sussex District compared to England average
Since 2013/14, the parishes within Mid Sussex District which have increased their Band D by the most are Hassocks 69.6% (13th), Poynings 67.5% (16th) and Horsted Keynes 63.4% (18th).
There are also six parishes with reductions over that period – Albourne -2.0% (134th), Bolney -2.4% (136th), Ardingly -3.7% and Slaugham -3.7% (tied 137th), Lindfield Rural -6.6% (142nd) and Newtimber PM -14.8% (144th).
Band D Changes 2014/15 to 2018/19 70% 60% 50% 40% 30% 20% 10% 0% -10% -20%
Mid Sussex Parishes England average
Figure 30: Band D changes 2014/15 to 2018/19 within Mid Sussex District compared to England average
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4.0 Effect of Referendum Principles on Town and Parish Councils
4.1 2017/18 proposals
When the Department for Communities and Local Government published the 2017/18 Local Government Finance Settlement Technical Consultation Paper in September 2016, it contained proposals to: introduce referendum principles for town and parish councils whose Band D precept is higher than that of the lowest charging district council for 2016/17 (£75.46), and which have a total precept for 2016/17 of at least £500,000, while taking into account transfers of responsibilities, and that consideration is given to the extension of referendums to all local precepting authorities.
If agreed, the affected parishes would have faced the same referendum principles as shire districts – i.e. increases of less than 2% or up to and including £5 (whichever is higher) could be set without triggering a referendum.
Based on those thresholds, the Government expected the new principle would have affected around 120 of England’s 8,800 local precepting parishes.
At the time within West Sussex there were six local councils with total precepts of at least £500,000 – Bognor Regis, Burgess Hill, Chichester, East Grinstead, Littlehampton and Rustington. Of these Burgess Hill, Chichester and East Grinstead would have been excluded as their Band D was below the set threshold of £75.46 at the time.
Littlehampton would have avoided triggering a referendum as their Band D increase was only 1.0% (£1.15). While the other two councils were proposing increases over 2%, both were within the £5 threshold – Bognor Regis 4.4% (£4.99) and Rustington 3.6% £3.28.
4.2 2018/19 proposals
If the principles had been applied as proposed in 2017/18 and extended for 2018/19 on the same basis, i.e. as per shire districts whose thresholds were increased in the Local Government Finance Settlement to 3% or up to and including £5 (whichever is higher), Haywards Heath would also come under consideration as their total precept now exceeds £500,000.
Burgess Hill, Chichester and Haywards Heath would be excluded due to their Band D being below the set threshold.
East Grinstead proposed a 4.8% increase, but would have been excluded as the amount is under £5 (£3.69).
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Bognor Regis, Littlehampton and Rustington made increases in their Band D below the 3%, so would not have triggered a referendum.
The situation of Southwater should be noted here, as it’s precept for 2018/19 has exceeded the £500,000 threshold for the first time. This has been the result of two large increases in the preceding years – a 20.8% increase (£16.04) two years ago and 25.4% (£23.71) increase last year. Increases of this magnitude in the future for a council with a precept over £500,000 would be affected by the introduction of referendum principles for local councils.
4.3 Extension of referendum principles to all local precepting authorities
It should also be considered that the 2017/18 principles included the statement ‘consideration is given to the extension of referendums to all local precepting authorities.’
While there would have been no impact within West Sussex if the principles have been applied to the larger precepting local councils only, extending the principles to all local precepting authorities (with no thresholds in terms of total precept or Band D) would have affected a number of town and parish councils.
2017/18 2018/19 *
Councils with Band D increase over 2% 83 75 (3% in 2018/19)
Councils from above group where 31 36 increase over £5
* Figures based on application of referendum principles in 2017/18
Table 5: Parishes in West Sussex affected by extension of referendum principles
Thirteen councils in West Sussex would have been affected by a reduction in their precept since 2017/18 of more than £10,000, with the most heavily affected Southwater (£129,434), Hassocks (£68,472) and Billingshurst (£52,012).
The impact on the parishes of West Sussex if the referendum principles had been applied to all local precepting authorities since 2017/18 would amount to a reduction in total parish precepts of £483,640.
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4.4 Future proposals
The announcement included in the 2018/19 Local Government Finance Settlement stated that no thresholds would be set for town and parish councils for the next three years, i.e. 2018-2021. This position was further clarified when the Government announced its intention to continue the deferral of setting referendum principles for town and parish councils in the 2019/20 Local Government Finance Settlement Technical Consultation in July 2018.
However, this confirmation was “subject to the sector taking all available steps to mitigate the need for council tax increases, and the Government seeing clear evidence of restraint in the increases set by the sector as a whole.”
The setting of referendum principles for town and parish councils remains a possibility beyond the end of the current deferment period ending in 2021. It is also worth noting the anticipated date of the 2020/21 Local Government Finance Settlement Technical Consultation will be post Brexit on 29th March 2019, which could affect the decisions made in the settlement.
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5.0 Conclusion
This report has been written to provide a background to council tax referendum principles, analyse the changing picture of council tax for local precepting authorities over the last five years and to calculate the potential impact the proposed introduction of referendum principles in 2017/18 could have caused town and parish councils in West Sussex.
It is not a criticism of any local precepting authority which has made higher than average increases over the period reviewed, as no analysis has been conducted into the reasons for those increases which in many cases may have been for important local services which would have been successfully supported by local residents through a referendum if the need for one had existed at the time. Equally, it does not attempt to provide any answers to the problems that the introduction of referendum principles in the future may cause to the sector.
The publication of the 2019/20 Local Government Finance Settlement Technical Consultation may have passed unnoticed by some in the local authority sector, as it lacked the perceived threat of 2017/18 for example, when the prospect of the introduction of referendum principles for the sector were first outlined.
Town and parish councils continue to face an uncertain financial future, with growing pressures to provide services locally which may have previously been provided by, or funded by, either the District or County Council.
The Government urges restraint within the local authority sector, which may allow the continued deferment of referendum principles. At the same time, parishes are faced with the possibility of the future introduction of referendum principles, and the temptation to propose ‘excessive’ increases before these principles are introduced, thus avoiding the need to hold a referendum.
For many town and parish councils, the likely costs of holding a future referendum proposing increases above whatever threshold the Government of the time sets, will negate any financial benefit gained.
This is exacerbated by the apparent attitude of some District and County Councils encouraging parishes to raise their precept ‘because they can without having to hold a referendum’.
This dilemma will continue to need to be carefully managed by all involved in the sector.
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Appendix 1: Parish council tax data for Adur District 2014/15 to 2018/19
2018/19 2017/18 2016/17 2015/16 2014/15 Town/Parish Council Precept Tax Base Band D Precept Tax Base Band D Precept Tax Base Band D Precept Tax Base Band D Precept Tax Base Band D Sompting 82,700 2,741.2 £30.17 82,700 2,742.2 £30.16 82,700 2,711.4 £30.50 82,700 2,677.9 £30.88 82,693 2,622.0 £31.54 Lancing 322,200 6,166.8 £52.25 282,170 6,129.0 £46.04 282,170 6,078.7 £46.42 282,170 6,017.6 £46.89 282,170 5,860.3 £48.15 Parish Average 404,900 8,908.0 £45.45 364,870 8,871.2 £41.13 364,870 8,790.1 £41.51 364,870 8,695.5 £41.96 364,863 8,482.3 £43.01 Appendix 2: Parish council tax data for Arun District 2014/15 to 2018/19
2018/19 2017/18 2016/17 2015/16 2014/15 Town/Parish Council Precept Tax Base Band D Precept Tax Base Band D Precept Tax Base Band D Precept Tax Base Band D Precept Tax Base Band D Aldingbourne 97,000 1,503.0 £64.54 46,287 1,473.0 £31.42 37,031 1,455.0 £25.45 34,542 1,444.0 £23.92 31,639 1,422.0 £22.25 Aldwick 90,000 5,320.0 £16.92 90,000 5,303.0 £16.97 78,341 5,277.0 £14.85 76,682 5,235.0 £14.65 75,023 5,181.0 £14.48 Angmering 335,500 3,355.0 £100.00 316,800 3,232.0 £98.02 272,290 3,093.0 £88.03 253,600 3,077.0 £82.42 243,854 3,050.0 £79.95 Arundel 169,550 1,635.0 £103.70 168,513 1,625.0 £103.70 166,957 1,610.0 £103.70 165,713 1,598.0 £103.70 149,689 1,578.0 £94.86 Barnham 54,135 606.0 £89.33 54,135 569.0 £95.14 44,810 471.0 £95.14 43,860 461.0 £95.14 43,000 458.0 £93.89 Bersted 104,432 3,185.0 £32.79 97,276 3,123.0 £31.15 97,276 2,945.0 £33.03 91,276 2,858.0 £31.94 91,276 2,737.0 £33.35 Bognor Regis 878,655 7,224.0 £121.63 839,874 7,112.0 £118.09 777,361 6,873.0 £113.10 722,437 6,706.0 £107.73 689,397 6,527.0 £105.62 Burpham PM 2,650 128.0 £20.70 2,650 126.0 £21.03 2,598 126.0 £20.62 2,546 122.0 £20.87 2,494 114.0 £21.88 Clapham 6,720 131.0 £51.30 5,520 130.0 £42.46 4,046 128.0 £31.61 4,018 132.0 £30.44 1,915 131.0 £14.62 Climping 15,450 428.0 £36.10 15,000 426.0 £35.21 14,850 426.0 £34.86 14,700 424.0 £34.67 14,551 422.0 £34.48 East Preston 242,830 2,761.0 £87.95 234,773 2,752.0 £85.31 211,789 2,731.0 £77.55 206,796 2,721.0 £76.00 192,392 2,705.0 £71.12 Eastergate 58,790 1,396.0 £42.11 54,535 1,385.0 £39.38 54,260 1,385.0 £39.18 51,163 1,344.0 £38.07 49,274 1,315.0 £37.47 Felpham 106,330 4,843.0 £21.96 105,202 4,775.0 £22.03 101,073 4,589.0 £22.03 98,015 4,449.0 £22.03 94,950 4,341.0 £21.87 Ferring 88,880 2,370.0 £37.50 88,000 2,340.0 £37.61 80,109 2,311.0 £34.66 74,175 2,288.0 £32.42 64,500 2,266.0 £28.46 Findon 43,000 975.0 £44.10 40,000 966.0 £41.41 36,366 953.0 £38.16 35,732 945.0 £37.81 35,098 943.0 £37.22 Ford 11,800 394.0 £29.95 11,880 358.0 £33.18 10,800 350.0 £30.86 10,588 348.0 £30.43 9,888 351.0 £28.17 Kingston 8,066 444.0 £18.17 7,870 437.0 £18.01 7,600 437.0 £17.39 7,500 432.0 £17.36 6,919 435.0 £15.91 Littlehampton 1,132,449 9,604.0 £117.91 1,078,470 9,320.0 £115.72 1,014,746 8,857.0 £114.57 970,515 8,555.0 £113.44 926,057 8,408.0 £110.14 Lyminster and Crossbush 978 182.0 £5.37 978 181.0 £5.40 978 178.0 £5.49 961 182.0 £5.28 944 181.0 £5.22 Middleton-on-Sea 45,000 2,328.0 £19.33 43,000 2,305.0 £18.66 41,040 2,287.0 £17.94 40,080 2,259.0 £17.74 39,120 2,241.0 £17.46 Pagham 81,167 2,431.0 £33.39 80,917 2,425.0 £33.37 90,520 2,402.0 £37.69 77,377 2,383.0 £32.47 74,423 2,369.0 £31.42 Patching 740 123.0 £6.02 700 122.0 £5.74 690 122.0 £5.66 681 122.0 £5.58 672 123.0 £5.46 Rustington 572,000 6,067.0 £94.28 563,000 6,033.0 £93.32 537,000 5,964.0 £90.04 519,000 5,913.0 £87.77 519,000 5,873.0 £88.37 Slindon 16,167 283.0 £57.13 16,100 286.0 £56.29 15,173 275.0 £55.17 15,419 285.0 £54.10 14,675 278.0 £52.79 Walberton 54,240 980.0 £55.35 48,800 969.0 £50.36 42,784 970.0 £44.11 34,776 966.0 £36.00 33,524 957.0 £35.03 Warningcamp PM 550 82.0 £6.71 550 83.0 £6.63 545 82.0 £6.65 540 85.0 £6.35 436 84.0 £5.19 Yapton 53,770 1,397.0 £38.49 50,444 1,376.0 £36.66 42,729 1,282.0 £33.33 36,572 1,207.0 £30.30 35,178 1,184.0 £29.71 Parish Average 4,270,849 60,175.0 £70.97 4,061,274 59,232.0 £68.57 3,783,762 57,579.0 £65.71 3,589,264 56,541.0 £63.48 3,439,888 55,674.0 £61.79
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Appendix 3: Parish council tax data for Chichester District 2014/15 to 2018/19
2018/19 2017/18 2016/17 2015/16 2014/15 Town/Parish Council Precept Tax Base Band D Precept Tax Base Band D Precept Tax Base Band D Precept Tax Base Band D Precept Tax Base Band D Appledram 3,600 91.2 £39.47 1,800 90.1 £19.98 1,800 92.9 £19.38 1,800 91.5 £19.67 1,800 87.0 £20.69 Barlavington 2,274 55.5 £40.97 2,203 54.8 £40.20 2,184 53.8 £40.59 2,152 53.6 £40.15 2,102 52.4 £40.11 Bepton 4,916 151.0 £32.56 4,820 148.3 £32.50 3,700 146.8 £25.20 4,500 141.6 £31.78 4,260 142.2 £29.96 Birdham 47,906 818.1 £58.56 45,858 801.8 £57.19 44,913 780.7 £57.53 42,489 770.2 £55.17 40,709 770.2 £52.86 Bosham 62,000 1,626.0 £38.13 60,000 1,627.0 £36.88 59,597 1,609.2 £37.04 59,201 1,613.7 £36.69 58,547 1,610.8 £36.35 Boxgrove 32,990 435.5 £75.75 31,324 436.6 £71.75 29,737 434.2 £68.49 32,000 428.2 £74.73 29,160 424.2 £68.74 Bury 25,173 372.1 £67.65 25,173 368.4 £68.33 20,932 374.2 £55.94 20,373 362.0 £56.28 20,145 364.0 £55.34 Chichester 542,453 10,902.0 £49.76 533,235 10,715.1 £49.76 509,315 10,545.4 £48.30 503,680 10,428.3 £48.30 488,110 10,151.0 £48.08 Chidham and Hambrook 45,255 940.4 £48.12 42,855 920.3 £46.57 32,619 866.5 £37.64 24,439 846.6 £28.87 24,166 848.6 £28.48 Cocking 13,000 213.0 £61.03 13,000 214.3 £60.66 13,000 218.2 £59.58 13,000 215.2 £60.41 12,310 203.7 £60.43 Compton 12,400 222.8 £55.66 12,400 224.7 £55.18 12,000 225.3 £53.26 12,000 224.4 £53.48 11,930 217.9 £54.75 Donnington 23,836 1,020.5 £23.36 24,752 1,007.7 £24.56 23,270 985.7 £23.61 23,060 955.0 £24.15 21,441 954.2 £22.47 Duncton 8,800 230.1 £38.24 8,480 227.6 £37.26 8,000 227.1 £35.23 7,250 226.2 £32.05 7,192 228.8 £31.43 Earnley 17,927 375.2 £47.78 15,209 378.9 £40.14 14,810 349.0 £42.44 14,350 352.0 £40.77 12,546 349.2 £35.93 Easebourne 43,000 1,000.1 £43.00 40,000 944.7 £42.34 39,576 888.4 £44.55 22,000 848.2 £25.94 21,187 832.7 £25.44 East Dean 1,125 112.1 £10.04 1,200 113.5 £10.57 1,170 116.9 £10.01 1,163 114.2 £10.18 1,149 117.2 £9.80 East Lavington 3,370 125.2 £26.92 3,300 127.9 £25.80 3,300 125.8 £26.23 3,300 123.7 £26.68 3,000 96.7 £31.02 East Wittering 137,800 2,050.7 £67.20 137,800 2,011.5 £68.51 137,800 2,012.6 £68.47 135,000 1,971.5 £68.48 110,000 1,907.5 £57.67 Ebernoe 1,892 135.2 £13.99 1,842 136.4 £13.50 1,788 134.5 £13.29 1,672 134.3 £12.45 1,663 132.5 £12.55 Elsted and Treyford 3,068 171.0 £17.94 2,955 167.4 £17.65 2,883 164.4 £17.54 2,759 167.1 £16.51 2,665 163.7 £16.28 Fernhurst 72,600 1,330.4 £54.57 73,549 1,324.5 £55.53 73,419 1,309.7 £56.06 72,620 1,304.9 £55.65 69,670 1,296.4 £53.74 Fishbourne 42,850 1,074.9 £39.86 40,823 1,059.9 £38.52 37,788 1,038.8 £36.38 33,438 1,004.6 £33.28 37,102 986.5 £37.61 Fittleworth 19,000 525.6 £36.15 18,500 527.2 £35.09 17,800 522.8 £34.05 17,380 526.2 £33.03 16,989 519.7 £32.69 Funtington 20,000 799.3 £25.02 20,000 805.2 £24.84 19,894 798.4 £24.92 19,762 787.7 £25.09 19,544 782.1 £24.99 Graffham 13,000 328.5 £39.57 12,000 325.9 £36.82 12,000 330.0 £36.36 9,500 326.2 £29.12 8,000 326.7 £24.49 Harting 43,100 713.9 £60.37 43,100 700.6 £61.52 42,239 701.2 £60.24 28,305 702.3 £40.30 29,263 691.6 £42.31 Heyshott 5,250 162.5 £32.31 5,250 160.3 £32.75 5,250 155.3 £33.81 5,250 154.2 £34.05 5,000 155.2 £32.22 Hunston 56,000 419.2 £133.59 45,410 408.0 £111.30 40,000 402.8 £99.30 36,000 398.0 £90.45 31,450 384.6 £81.77 Kirdford 73,640 504.8 £145.88 70,640 507.8 £139.11 59,998 507.0 £118.34 48,870 489.4 £99.86 41,883 493.6 £84.85 Lavant 28,227 679.3 £41.55 27,420 676.7 £40.52 22,769 673.3 £33.82 19,906 647.9 £30.72 19,477 640.3 £30.42
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2018/19 2017/18 2016/17 2015/16 2014/15 Town/Parish Council Precept Tax Base Band D Precept Tax Base Band D Precept Tax Base Band D Precept Tax Base Band D Precept Tax Base Band D Lodsworth 17,226 390.0 £44.17 16,724 386.4 £43.28 16,081 383.4 £41.94 16,081 388.2 £41.42 15,766 385.6 £40.89 Loxwood 42,665 783.5 £54.45 41,105 763.8 £53.82 37,843 753.7 £50.21 37,730 748.9 £50.38 38,850 742.5 £52.32 Lurgashall 20,000 344.1 £58.12 16,000 337.9 £47.35 14,500 339.4 £42.72 13,500 337.2 £40.04 13,250 335.7 £39.47 Midhurst 192,094 2,265.6 £84.79 188,174 2,226.5 £84.52 164,951 2,222.1 £74.23 111,895 2,155.9 £51.90 97,828 2,103.4 £46.51 Milland 33,695 486.0 £69.33 30,730 488.5 £62.91 30,017 487.8 £61.54 29,980 486.9 £61.57 29,412 485.6 £60.57 North Mundham 36,550 607.4 £60.17 33,881 575.9 £58.83 33,216 568.9 £58.39 30,503 574.3 £53.11 27,707 558.3 £49.63 Northchapel 28,439 323.9 £87.80 27,670 325.1 £85.11 27,573 323.1 £85.34 27,375 326.3 £83.90 27,048 321.5 £84.13 Oving 37,044 476.9 £77.68 35,712 430.1 £83.03 35,429 410.6 £86.29 29,362 407.2 £72.11 26,693 403.4 £66.17 Petworth 118,214 1,283.9 £92.07 112,800 1,270.8 £88.76 106,200 1,262.5 £84.12 81,800 1,250.1 £65.43 52,543 1,233.1 £42.61 Plaistow 62,000 1,124.4 £55.14 42,000 1,097.1 £38.28 40,850 1,086.7 £37.59 39,900 1,082.7 £36.85 39,500 1,078.9 £36.61 Rogate 30,925 782.4 £39.53 30,980 784.0 £39.52 30,337 769.0 £39.45 30,041 775.4 £38.74 22,570 762.5 £29.60 Selsey 347,639 4,318.5 £80.50 328,988 4,245.0 £77.50 290,496 4,272.0 £68.00 247,374 4,122.9 £60.00 242,112 4,103.6 £59.00 Sidlesham 29,626 600.2 £49.36 28,745 590.6 £48.67 25,073 585.5 £42.82 23,213 577.0 £40.23 20,516 579.2 £35.42 Singleton 14,427 247.4 £58.31 12,605 246.7 £51.09 11,800 244.7 £48.22 10,227 242.8 £42.12 10,108 245.7 £41.14 Southbourne 140,172 2,419.7 £57.93 136,654 2,355.4 £58.02 122,625 2,294.9 £53.43 102,018 2,266.2 £45.02 86,000 2,213.9 £38.85 Stedham with Iping 20,500 423.9 £48.36 19,500 416.8 £46.79 16,950 412.4 £41.10 16,650 416.3 £40.00 16,000 404.5 £39.56 Stopham 1,500 46.1 £32.54 1,000 48.7 £20.53 1,451 48.2 £30.11 945 47.8 £19.77 934 46.5 £20.09 Stoughton 9,000 339.7 £26.49 9,000 338.9 £26.56 9,000 339.0 £26.55 9,000 339.2 £26.53 7,880 339.3 £23.22 Sutton 5,180 126.4 £40.98 5,177 128.8 £40.20 5,196 128.0 £40.59 5,048 125.7 £40.16 5,047 127.1 £39.71 Tangmere 60,000 1,102.1 £54.44 60,000 1,016.8 £59.01 60,000 937.4 £64.01 60,000 916.8 £65.45 60,000 909.6 £65.96 Tillington 16,000 297.5 £53.78 16,000 301.6 £53.05 15,902 295.4 £53.83 9,926 293.3 £33.84 9,638 300.2 £32.11 Trotton with Chithurst 3,000 154.5 £19.42 3,000 157.4 £19.06 3,000 155.0 £19.35 2,000 155.7 £12.85 2,000 156.6 £12.77 West Dean 12,000 213.0 £56.34 12,000 217.8 £55.10 10,555 216.8 £48.69 10,342 212.4 £48.69 10,342 212.1 £48.76 West Itchenor 23,573 411.4 £57.30 22,160 406.0 £54.58 21,300 409.8 £51.98 20,200 408.9 £49.40 15,720 407.0 £38.62 West Lavington 2,525 166.4 £15.17 1,925 165.5 £11.63 1,200 166.4 £7.21 1,400 162.9 £8.59 1,200 165.7 £7.24 West Wittering 101,764 1,772.9 £57.40 98,800 1,771.1 £55.78 96,713 1,768.6 £54.68 94,239 1,740.6 £54.14 87,921 1,698.8 £51.75 Westbourne 80,495 935.3 £86.06 77,804 916.4 £84.90 59,235 914.6 £64.77 59,811 903.6 £66.19 55,297 893.5 £61.89 Westhampnett 42,900 424.9 £100.96 42,900 372.5 £115.17 20,500 331.2 £61.90 20,000 321.4 £62.23 17,000 322.6 £52.70 Wisborough Green 59,000 758.5 £77.79 56,000 736.1 £76.08 54,963 738.6 £74.42 39,699 733.9 £54.09 39,263 734.0 £53.49 Woolbeding with Redford 4,700 91.5 £51.37 4,530 90.6 £50.00 4,530 90.8 £49.89 4,500 89.5 £50.28 4,421 92.1 £48.00 Parish Average 2,999,305 51,304.1 £58.46 2,877,462 50,421.9 £57.07 2,661,039 49,747.4 £53.49 2,401,978 49,018.9 £49.00 2,235,026 48,293.7 £46.28
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Appendix 4: Parish council tax data for Horsham District 2014/15 to 2018/19
2018/19 2017/18 2016/17 2015/16 2014/15 Town/Parish Council Precept Tax Base Band D Precept Tax Base Band D Precept Tax Base Band D Precept Tax Base Band D Precept Tax Base Band D Amberley 19,150 317.7 £60.28 18,827 317.9 £59.22 17,935 313.6 £57.19 18,092 317.1 £57.05 16,731 318.4 £52.55 Ashington 99,852 1,125.6 £88.71 97,260 1,118.3 £86.97 92,737 1,119.6 £82.83 91,155 1,100.5 £82.83 90,956 1,098.1 £82.83 Ashurst 11,100 147.2 £75.43 11,078 147.2 £75.27 10,989 147.0 £74.78 9,665 148.3 £65.17 8,836 145.4 £60.77 Billingshurst 335,932 3,904.2 £86.04 258,408 3,815.7 £67.72 280,790 3,664.4 £76.63 248,589 3,519.3 £70.64 233,563 3,349.5 £69.73 Bramber 21,500 418.0 £51.44 21,475 413.9 £51.89 20,876 411.1 £50.78 20,113 400.9 £50.17 19,524 398.9 £48.94 Broadbridge Heath 107,339 2,123.4 £50.55 98,318 2,002.8 £49.09 87,985 1,819.0 £48.37 67,955 1,404.9 £48.37 59,348 1,251.5 £47.42 Coldwaltham 15,552 464.7 £33.47 15,247 462.3 £32.98 13,988 462.5 £30.25 13,647 458.5 £29.76 13,287 453.8 £29.28 Colgate 19,320 1,240.9 £15.57 15,424 989.9 £15.58 12,400 796.0 £15.58 12,400 652.6 £19.00 11,886 498.1 £23.86 Cowfold 61,900 829.0 £74.67 60,153 808.1 £74.44 37,289 812.0 £45.92 36,557 793.3 £46.08 36,124 788.7 £45.80 Henfield 222,696 2,611.4 £85.28 193,142 2,471.7 £78.14 175,050 2,417.8 £72.40 160,101 2,416.6 £66.25 152,395 2,299.0 £66.29 Itchingfield 62,000 744.1 £83.32 59,895 743.0 £80.61 54,477 696.9 £78.17 39,128 658.9 £59.38 40,000 658.6 £60.73 Lower Beeding 34,240 535.6 £63.93 32,591 535.1 £60.91 12,307 531.7 £23.15 11,976 526.2 £22.76 11,834 519.3 £22.79 North Horsham 319,943 8,658.8 £36.95 293,552 8,580.9 £34.21 282,726 8,421.4 £33.57 278,908 8,382.1 £33.27 271,392 8,230.7 £32.97 Nuthurst 40,500 1,033.1 £39.20 36,449 1,025.3 £35.55 33,245 1,022.8 £32.50 31,075 1,013.1 £30.67 28,273 1,006.3 £28.10 Parham 3,860 122.9 £31.42 3,860 121.8 £31.69 3,860 120.5 £32.04 3,827 123.5 £30.99 3,781 119.0 £31.77 Pulborough 203,334 2,520.7 £80.67 188,882 2,483.4 £76.06 180,010 2,466.9 £72.97 175,018 2,422.4 £72.25 169,522 2,370.0 £71.53 Rudgwick 73,040 1,365.3 £53.50 66,759 1,340.6 £49.80 62,848 1,326.6 £47.37 58,670 1,310.8 £44.76 58,763 1,303.3 £45.09 Rusper 28,309 813.6 £34.80 25,652 779.1 £32.92 25,100 779.6 £32.20 21,888 762.4 £28.71 21,826 754.7 £28.92 Shermanbury 20,800 287.5 £72.35 19,635 287.6 £68.28 16,500 284.4 £58.01 12,500 282.6 £44.23 9,200 277.9 £33.11 Shipley 31,221 665.8 £46.89 27,811 648.6 £42.88 25,695 607.8 £42.27 13,189 595.2 £22.16 12,669 586.0 £21.62 Slinfold 54,000 880.3 £61.34 51,880 868.7 £59.72 49,760 847.1 £58.74 49,396 840.9 £58.74 48,590 836.0 £58.12 Southwater 509,107 4,351.4 £117.00 398,407 4,270.4 £93.29 324,468 4,200.0 £77.25 305,584 4,154.3 £73.56 287,957 3,984.2 £72.27 Steyning 248,489 2,573.4 £96.56 244,523 2,562.1 £95.44 238,794 2,559.2 £93.31 220,567 2,550.5 £86.48 220,516 2,549.9 £86.48 Storrington and Sullington 175,577 3,219.2 £54.54 165,577 3,200.8 £51.73 164,000 3,170.9 £51.72 164,000 3,170.3 £51.73 155,225 3,000.1 £51.74 Thakeham 48,610 949.3 £51.21 45,217 882.8 £51.22 37,615 854.4 £44.03 34,244 835.8 £40.97 33,613 821.6 £40.91 Upper Beeding 137,500 1,424.5 £96.53 135,000 1,418.0 £95.21 125,000 1,428.2 £87.53 125,000 1,399.9 £89.29 125,000 1,366.8 £91.45 Warnham 63,667 980.1 £64.96 60,961 969.3 £62.89 58,139 959.2 £60.61 55,886 964.7 £57.93 37,765 949.1 £39.79 Washington 40,370 1,082.3 £37.30 39,528 1,059.7 £37.30 37,930 1,037.2 £36.57 36,142 988.3 £36.57 35,718 976.7 £36.57 West Chiltington 134,525 2,194.1 £61.31 128,212 2,188.8 £58.58 110,526 2,183.1 £50.63 72,249 2,151.1 £33.59 61,870 2,134.9 £28.98 West Grinstead 67,750 1,309.6 £51.73 65,845 1,309.0 £50.30 64,227 1,313.0 £48.92 62,336 1,291.8 £48.26 62,659 1,298.3 £48.26 Wiston 4,156 101.9 £40.78 3,950 96.9 £40.78 4,128 97.1 £42.52 4,067 97.4 £41.76 4,092 98.0 £41.76 Woodmancote 8,675 276.0 £31.43 8,100 272.9 £29.68 8,100 271.3 £29.86 7,900 278.2 £28.40 7,450 281.6 £26.46 Parish Average 3,224,014 49,271.4 £65.43 2,891,618 48,192.5 £60.00 2,669,494 47,142.3 £56.63 2,461,825 46,012.4 £53.50 2,350,365 44,724.4 £52.55
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Appendix 5: Parish council tax data for Mid Sussex District 2014/15 to 2018/19
2018/19 2017/18 2016/17 2015/16 2014/15 Town/Parish Council Precept Tax Base Band D Precept Tax Base Band D Precept Tax Base Band D Precept Tax Base Band D Precept Tax Base Band D Albourne 15,022 304.5 £49.33 15,022 307.2 £48.90 15,022 303.1 £49.56 14,054 283.6 £49.56 14,054 279.3 £50.32 Ansty and Staplefield 59,617 979.0 £60.90 51,180 924.5 £55.36 48,632 876.1 £55.51 42,714 846.5 £50.46 41,561 842.5 £49.33 Ardingly 81,232 738.3 £110.03 79,501 718.9 £110.59 79,501 694.1 £114.54 77,933 696.3 £111.92 77,933 682.0 £114.27 Ashurst Wood 67,000 745.8 £89.84 64,575 740.1 £87.25 63,000 732.9 £85.96 63,000 729.2 £86.40 58,000 719.3 £80.63 Balcombe 66,000 823.1 £80.18 60,000 820.8 £73.10 60,000 809.2 £74.15 60,000 807.5 £74.30 60,000 795.3 £75.44 Bolney 35,877 637.3 £56.30 35,500 630.6 £56.30 34,800 616.7 £56.43 34,000 616.3 £55.17 35,260 611.3 £57.68 Burgess Hill 915,962 11,731.8 £78.08 820,756 11,551.7 £71.05 794,562 11,400.3 £69.70 771,618 11,290.5 £68.34 764,562 11,187.8 £68.34 Cuckfield 204,286 1,671.6 £122.21 176,950 1,649.6 £107.27 167,010 1,649.3 £101.26 145,226 1,643.6 £88.36 140,996 1,597.5 £88.26 East Grinstead 909,300 11,314.9 £80.36 856,580 11,171.5 £76.68 799,043 10,920.6 £73.17 758,631 10,723.1 £70.75 724,679 10,547.4 £68.71 Fulking 8,696 145.3 £59.85 8,526 145.5 £58.60 8,359 143.5 £58.25 7,555 146.1 £51.71 7,303 148.7 £49.11 Hassocks 275,009 3,364.9 £81.73 188,760 3,348.0 £56.38 181,500 3,329.1 £54.52 166,276 3,296.5 £50.44 157,634 3,271.1 £48.19 Haywards Heath 584,226 11,759.8 £49.68 526,257 11,545.8 £45.58 493,968 11,270.1 £43.83 471,410 10,970.7 £42.97 464,673 10,813.9 £42.97 Horsted Keynes 45,083 691.3 £65.21 33,412 688.7 £48.51 28,813 683.3 £42.17 28,040 688.5 £40.73 27,460 688.2 £39.90 Hurstpierpoint and Sayers Common202,602 2,965.5 £68.32 193,736 2,892.3 £66.98 184,191 2,804.9 £65.67 179,000 2,760.7 £64.84 171,360 2,713.5 £63.15 Lindfield 156,000 2,827.0 £55.18 162,000 2,842.8 £56.99 157,000 2,814.7 £55.78 152,000 2,804.1 £54.21 152,000 2,798.7 £54.31 Lindfield Rural 55,205 1,412.3 £39.09 52,323 1,373.5 £38.09 51,565 1,326.9 £38.86 51,513 1,245.6 £41.36 50,803 1,214.1 £41.84 Newtimber PM 225 42.7 £5.27 225 40.4 £5.57 225 38.4 £5.86 225 38.6 £5.83 225 36.4 £6.18 Poynings 5,096 131.3 £38.81 5,096 134.8 £37.80 4,521 135.7 £33.32 3,021 129.2 £23.38 2,984 128.8 £23.17 Pyecombe 7,500 121.3 £61.83 7,500 115.3 £65.05 6,000 111.0 £54.05 4,814 108.0 £44.57 4,814 108.8 £44.25 Slaugham 78,000 1,293.8 £60.29 75,000 1,166.4 £64.30 73,000 1,159.5 £62.96 70,000 1,100.0 £63.64 68,000 1,086.7 £62.57 Turners Hill 69,946 600.6 £116.46 68,250 600.2 £113.71 65,135 596.6 £109.18 61,640 587.9 £104.85 60,490 581.8 £103.97 Twineham 7,500 134.8 £55.64 7,500 134.0 £55.97 6,400 135.2 £47.34 6,400 135.6 £47.20 5,400 135.9 £39.74 West Hoathly 60,345 928.2 £65.01 53,195 926.3 £57.43 50,250 920.5 £54.59 46,010 912.6 £50.42 41,897 910.8 £46.00 Worth 251,000 4,618.2 £54.35 233,000 4,543.2 £51.29 209,000 4,503.9 £46.40 195,000 4,409.3 £44.22 180,000 4,369.5 £41.19 Parish Average 4,160,729 59,983.3 £69.36 3,774,844 59,012.1 £63.97 3,581,497 57,975.6 £61.78 3,410,080 56,970.0 £59.86 3,312,088 56,269.3 £58.86
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About the author
After a nineteen year career in financial services working for the Lloyds Banking Group in a variety of branch based and area office roles, Andy has worked in the local council sector since May 2010 in three councils across East Sussex as Clerk and RFO – Willingdon and Jevington Parish Council, Battle Town Council and Crowborough Town Council. He is the lead trainer for the Surrey and Sussex Association of Local Councils (SSALC) on Budget and Precept Setting and also trains on Year End Finance and the Local Government Transparency Code, as well as being the Training Support Officer for the Sussex Branch of the Society of Local Council Clerks (SLCC).
Contact details:
Mobile: 07428 647069
Email: [email protected]
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