Council Tax 2021/2022
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WEST OXFORDSHIRE DISTRICT COUNCIL Name and date of Council – Wednesday 24 February 2021 Committee Report Number Agenda Item No. 8 Subject Council Tax 2021/2022 Wards affected All Accountable member Councillor Michele Mead, Leader of the Council Email: [email protected] Accountable officer Elizabeth Griffiths, Chief Finance Officer Tel: 01993 861188 Email: [email protected] Summary/Purpose To enable to Council to calculate and set the Council Tax for 2021/22. Annexes Annex A – Proposed resolution and Council Tax Schedules 1-4 Recommendation That the Council passes the resolution set out in Annex A to the report. Corporate priorities1.1. N/A Key Decision 1.2. Yes Exempt 1.3. No Consultees/ 1.4. Consultation Item No. 8, Page 1 of 12 1. BACKGROUND AND MAIN POINTS 1.1. The Local Government Finance Act 1992, and the Localism Act 2011, requires: a) the billing authority to calculate a Council Tax requirement for the year. b) the Council to confirm that its basic amount of Council Tax for 2021/22 is not excessive. This covers the requirements of Chapter 4ZA Local Government Finance Act 1992 – Referendums relating to Council Tax increases. 1.2. At its meeting on 17th February, as part of the budget setting process, Cabinet recommended a Council Tax of £109.38 at Band D. 1.3. The Council is required to make resolutions in respect of the tax base (Schedules 1 and 2) and aggregate levels of Council Tax. The aggregate levels of Council Tax comprise the ‘basic amount’ - parish and district levy (Schedules 1 and 2), amounts for each Council Tax band (Schedule 3) and inclusion of Oxfordshire County Council and Police & Crime Commissioner for Thames Valley Precepts (Schedule 4). The schedules begin on page 5. 1.4. The recommendations to give effect to the legal resolution of these items are necessarily framed. 1.5. The average parish council tax levy for 2021/22 is estimated at £91.12 (2020/21 : £88.74). Two Parish / Town Councils have yet to confirm their precepts; one of which has provided an estimate and for the other a precept has been assumed at the 2020/21 level. 1.6. The Council is proposing a district Council Tax (at band D) of £109.38 for 2021/22. If the proposed level of District Council Tax is changed by Council then the figures in Schedules 2-4 will also need to be changed. In order to make such changes and verify them, there would need to be an adjournment of the Council meeting. 1.7. For the purposes of passing debts through the Courts, the Council must also formally resolve that certain officers are empowered to carry out this function. Those officers are identified at Recommendation 8 in Annex A. 2. CLIMATE CHANGE IMPLICATIONS 2.1. There are no implications resulting from this report. 3. BACKGROUND PAPERS 3.1. None Item No. 8, Page 2 of 12 Annex A Recommendations for the Council Tax Resolution 2021/22 1) for the purpose of the Local Government Finance Act 1992 Section 35(2), there are no special expenses for the District Council in 2021/22; 2) it be noted that at its meeting held on 13 January 2021 the Cabinet calculated the Council Tax Base for 2021/22: a) for the whole Council area as 44,917.96 [item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the “Act”)]; and b) for dwellings in those parts of its area to which a Parish Precept relates as in the attached Schedule 1. 3) the Council Tax requirement for the Council’s own purposes for 2021/22 (excluding Parish Precepts and Special Expenses) is £109.38 4) the following amounts be calculated for the year 2021/22 in accordance with Sections 31 to 36 of the Act: a) £48,081,322 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2) of the Act, taking into account all precepts issued to it by Parish Councils and any additional special expenses. b) £39,075,406 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act. c) £9,005,916 being the amount by which the aggregate at 4(a) above exceeds the aggregate at 4(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) £200.50 being the amount at 4(c) above (Item R), all divided by Item T (2(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 and Special Expenses); e) £4,092,790 being the aggregate amount of all special items (Parish Precepts and Special Expenses) referred to in Section 34(1) of the Act as per the attached Schedule 2. f) £109.38 being the amount at 4(d) above less the result given by dividing the amount at 4(e) above by Item T(2(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 or special item relates; g) the amounts shown in Schedule 2 being the amounts given by adding to the amount at 4(f) above, the amounts of the special item or items relating to dwellings in those parts of the Council’s area shown in Schedule 2 divided in each case by the amount at 2(b) above, calculated by the Council, in accordance with Section 34(3) of the Act, as the basic amounts of its Council Tax for the year for dwellings in those parts of its area to which one or more special items relate; h) the amounts shown in Schedule 3 being the amounts given by multiplying the amounts at 4(f) and 4(g) above by the number which, in 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 that proportion is applicable to dwellings listed in valuation Band D, calculated by the Council, in accordance with Section Item No. 8, Page 3 of 12 36(1) of the Act, as the amounts to be taken into account for the year in respect of categories of dwellings listed in different valuation bands; 5) it be noted that for the year 2021/22 the Oxfordshire County Council and the Police and Crime Commissioner for the Thames Valley have issued precepts to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each category of dwellings in the Council’s area as indicated below: Police and Crime Valuation Oxfordshire County Commissioner for band Council £ Thames Valley £ A £1,048.74 £154.19 B £1,223.53 £179.88 C £1,398.32 £205.58 D £1,573.11 £231.28 E £1,922.69 £282.68 F £2,272.27 £334.07 G £2,621.85 £385.47 H £3,146.22 £462.56 6) the Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the amounts shown in Schedule 4 as the amounts of Council Tax for the year 2021/22 for each part of its area and for each of the categories of dwellings. 7) the Council’s basic amount of Council Tax for 2021/22 is not excessive in accordance with principles approved under Section 52ZB Local Government Finance Act 1992. 8) the following Council/Publica Officers: Chief Finance Officer, Group Manager – Resident Services, Legal Services Manager, Legal Executive, Business Manager – Operational Support, Revenues Manager, Revenues Lead and Court Officer be authorised to: a) collect and recover any National Non-Domestic Rates and Council Tax, and b) prosecute or defend on the Council’s behalf or to appear on its behalf in proceedings before a magistrate’s court in respect of unpaid National Non- Domestic Rates and Council Tax. Item No. 8, Page 4 of 12 SCHEDULE 1&2 BASIC AMOUNTS OF COUNCIL TAX 2021/22 'BAND D' TOTAL PARISH TAX PARISH COUNCIL TAX BAND D BASE PRECEPT PARISHES DISTRICT COUNCIL TAX £ £ p £ p £ p ALVESCOT 202.67 14,500 71.54 109.38 180.92 ASCOTT-UNDER-WYCHWOOD 252.68 20,000 79.15 109.38 188.53 ASTHAL 154.32 3,700 23.98 109.38 133.36 ASTON,COTE,SHIFFORD & CHIMNEY 589.42 29,319 49.74 109.38 159.12 BAMPTON 1,231.20 141,000 114.52 109.38 223.90 BLACK BOURTON 122.21 13,411 109.74 109.38 219.12 BLADON 388.08 40,287 103.81 109.38 213.19 BLENHEIM 24.68 0 0.00 109.38 109.38 BRIZE NORTON 468.06 31,256 66.78 109.38 176.16 BROADWELL 67.75 500 7.38 109.38 116.76 BRUERN 37.07 0 0.00 109.38 109.38 BURFORD TOWN COUNCIL 758.23 75,396 99.44 109.38 208.82 CARTERTON TOWN COUNCIL 5,347.73 396,279 74.10 109.38 183.48 CASSINGTON 327.54 22,050 67.32 109.38 176.70 CHADLINGTON 380.56 14,916 39.19 109.38 148.57 CHARLBURY TOWN COUNCIL 1,339.02 106,096 79.23 109.38 188.61 CHASTLETON 63.81 0 0.00 109.38 109.38 CHILSON 57.46 300 5.22 109.38 114.60 CHIPPING NORTON TOWN COUNCIL 2,737.46 315,055 115.09 109.38 224.47 CHURCHILL & SARSDEN 341.72 31,810 93.09 109.38 202.47 CLANFIELD 358.70 20,000 55.76 109.38 165.14 COMBE 335.65 13,686 40.77 109.38 150.15 CORNBURY & WYCHWOOD 27.58 0 0.00 109.38 109.38 CORNWELL 27.96 0 0.00 109.38 109.38 CRAWLEY 80.83 2,100 25.98 109.38 135.36 CURBRIDGE & LEW 309.69 17,500 56.51 109.38 165.89 DUCKLINGTON 635.01 35,701 56.22 109.38 165.60 ENSTONE 579.54 33,214 57.31 109.38 166.69 EYNSHAM 2,039.58 146,200 71.68 109.38 181.06 FAWLER 45.19 0 0.00 109.38 109.38 FIFIELD 107.28 6,000 55.93 109.38 165.31 FILKINS & BROUGHTON 215.14 18,500 85.99 109.38 195.37 FINSTOCK 293.39 23,287 79.37 109.38 188.75 FREELAND 693.37 66,005 95.19 109.38 204.57 FULBROOK 241.97 4,692 19.39 109.38 128.77 GLYMPTON 42.48 0 0.00 109.38 109.38 GRAFTON & RADCOT 31.25 0 0.00 109.38 109.38 GREAT TEW 89.94 149 1.66 109.38 111.04 HAILEY 499.88 35,266 70.55 109.38 179.93 HANBOROUGH 1,352.42 94,481 69.86 109.38 179.24 HARDWICK WITH YELFORD 52.35 0 0.00 109.38 109.38 HEYTHROP 65.49 1,200 18.32 109.38 127.70 HOLWELL 25.31 0 0.00 109.38 109.38 IDBURY 74.79 700 9.36 109.38 118.74 KELMSCOTT 40.81 0 0.00 109.38 109.38 KENCOT 63.34 0 0.00 109.38 109.38 KIDDINGTON WITH ASTERLEIGH 54.95 0 0.00 109.38 109.38 KINGHAM 390.32 29,288 75.04 109.38 184.42 1 Item No.