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Report Title: Budget and Council Tax Resolutions 2020/21

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Report Title: Budget and Council Tax Resolutions 2020/21 Agenda Item No: Report To: Full Council Date of Meeting: 5 March 2020 Report Title: Budget and Council Tax Resolutions 2020/21 Report Author & Maria Hadfield, Senior Accountant Job Title: Portfolio Holder Cllr. N Bell Portfolio Holder for: Finance & IT Summary: This report presents the Cabinet’s 2020/21 General Fund Budget and Council Tax recommendations for resolution by the Full Council. It also presents the full statutory resolutions, including the requirements of the Precepting Authorities and Parish Councils, for the area covered by the Borough Council as the billing authority. Excluding Parish Precepts, the Council’s net revenue spending, is £15,967,490 for 2020/21. The Borough Council’s element of the Council Tax at band D is to be increased by £5 (3.08%) to £167.50. On the basis of information available from the Precepting Authorities the overall level of Council Tax, excluding Parish Precepts, is £1,801.20 an increase overall of £68.37 (or 3.946%). The detailed Council Tax amounts by band are subject to validation within our billing system. If amendments are needed they will be tabled at the meeting. Key Decision: YES Significantly All Affected Wards: Recommendations: The Council is recommended to:- I. Agree the budget for 2020/21 as recommended by the Cabinet II. Agree the formal Council Tax resolution annexed to this report Policy Overview: The budget is a matter for the Full Council to approve. A part from the statutory requirement and status of the budget, the proposals for 2020/21 work towards delivering the Council’s priorities in the Corporate Plan. Financial The budget supports the Corporate Plan and is the result of Implications: considerable input from Members and services over several months. It is broadly in line with the medium term financial plan. The recommended budget requirement (excluding parish precepts) is £15,967,490. The recommended Council Tax at Band D is £167.50, an increase of £5 from 2019/20. Legal Implications The council tax needs to be set in accordance with the Local Government Finance Act 1992. Equalities Impact Please see the Final Budget Report Assessment Other Material Implications: Exempt from No Publication: Background Papers: Contact: [email protected] – Tel: (01233) 330545 Agenda Item No. Report Title: Budget and Council Tax Resolution 2020/21 Important notice 1. The resolution in this report, which must include the requirements of all precepting authorities, are based on the recommendations made to these authorities. Proposal/Current Position 2. To present the Cabinet Committee’s 2020/21 General Fund Budget and Council Tax recommendation for resolution by the Full Council. It presents the full statutory resolutions, including the requirements of the Precepting Authorities (as known at the time of writing) and the Parish Councils, for the areas covered by the Borough Council as the Billing Authority. Issues to be decided 3. The Full Council is required to consider and approve the recommended 2020/21 Budget and the Council Tax requirement. The Full Council must also agree the statutory resolutions, which include the Precepting Authorities’ requirements. Ashford Borough Council’s General Fund Budget and Council Tax Requirement and Consultation 4. The decisions of the Cabinet at its meeting on 27 February are set out in its Cabinet Minute reported on this Agenda. A summary of the recommended budget is included as Appendix A. 5. The report to the Cabinet Meeting included advice required by the Local Government Act 2003, on the robustness of the estimates and the adequacy of the Council’s reserves. 6. It should be noted that the period for budget consultation closed on 7 February, two responses were received. Council Tax Requirement 7. The demand on the Council Tax Collection Fund for 2020/21 that flows from the recommendation of the Cabinet, and the decisions of the Precepting Bodies totals £87,430,586, analysed as follows: - 2020/2021 Change over Precept/Demand Authority Band D 2019/2020 £ % £ £ % Ashford Borough 7,922,750.00 9.06% 167.50 5.00 3.08% Council Kent County Council 63,914,598.00 73.10% 1351.26 51.84 3.99% Police and Crime 9,608,995.00 10.99% 203.15 10.00 5.18% Commissioner for Kent Kent and Medway Fire 3,750,417.00 4.29% 79.29 1.53 1.97% Authority Parish Councils 2,233,826.00 2.55% 47.23 3.08 6.98% 8. Excluding Parish Precepts the overall Council Tax at Band D for 2020/21 is £1,801.20, and increase of £68.37 on 2019/20. 9. Attached to this report are the formal resolutions for approval by the Council as the Billing Authority. Also attached at Appendix A and B are details on the calculation of this Council’s Budget requirement and Council Tax at Band D. Contact and Email 10. Maria Hadfield – [email protected] Council Tax Resolution The Council is recommended to resolve as follows: 1. It be noted that on 28 November 2019 the Cabinet calculated: a. The Council Tax Base for 2020/21 for the whole Council area as 47,300 (Item T in the formula in Section 31B(3) of the Local Government 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 Annex A. 2. Calculation that the Council Tax requirement for the Council’s own purposes for 2020/21 (excluding Parish precepts) is £7,922,750 (Appendices A and B). 3. That the following amounts be calculated for the year 2020/21 in accordance with Sections 31 to 36 of the Act: £ (a) 98,580,236 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2) of the Act taking into account all precepts issued to it by Parish Councils. (b) 88,423,660 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act. (c) 10,156,576 being the amount by which the aggregate at 3(a) above 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 31A(4) of the Act). (d) 214.73 being the amount at 3(c) above (Item R), all divided by Item T (2 above), calculated by the Council, in accordance with Section 31B(1) of the Act, as the basic amount of its Council Tax for the year (including Parish precepts).(Annex C) (e) 2,233,826 being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act (as per the attached Annex B). (f) being the amount at 3(d) above less the result given by 167.50 dividing the amount at 3(e) above by Item T (2 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.( Annex D & E) Annex A Part of the Council’s area (i.e. tax base for parished areas – Band D equivalent properties). LOCAL TAX PARISH BASE PRECEPT Aldington & Bonnington 635 35,975 Appledore 350 26,000 Bethersden 723 48,800 Biddenden 1,136 54,417 Bilsington 149 4,790 Boughton Aluph and Eastwell 1,061 26,280 Brabourne 601 40,000 Brook 156 9,800 Challock 501 19,795 Charing 1,364 119,516 Chilham 751 31,891 Crundale (PM) 91 800 Egerton 515 18,997 Godmersham 175 5,690 Great Chart with Singleton 2,427 260,239 Hastingleigh 115 3,800 High Halden 763 33,054 Hothfield 273 9,500 Kenardington 113 6,200 Kennington 3,930 100,000 Kingsnorth 4,438 251,990 Little Chart 134 6,222 Mersham 1,175 25,724 Molash 109 4,000 Newenden 103 5,124 Orlestone 621 20,249 Pluckley 474 47,595 Rolvenden 698 42,180 Ruckinge 349 10,500 Sevington 0 12,248 Shadoxhurst 545 19,500 Smarden 659 31,075 Smeeth 363 23,738 Sth Willesborough & Newtown 1,463 45,165 Stanhope 796 15,799 Stone 205 5,500 Tenterden (TC) 3,647 603,839 Warehorne 152 5,000 Westwell 508 24,780 Wittersham 540 32,500 Woodchurch 844 25,420 Wye with Hinxhill 1,048 120,134 Annex B Billing Authority share of Council Tax including Parish Precept PARISH BAND A BAND B BAND C BAND D BAND E BAND F BAND G BAND H Aldington & Bonnington 149.46 174.36 199.27 224.18 274.00 323.81 373.64 448.36 Appledore 161.15 188.01 214.86 241.72 295.43 349.15 402.87 483.44 Bethersden 156.74 182.87 208.99 235.11 287.35 339.60 391.85 470.22 Biddenden 143.64 167.57 191.51 215.45 263.33 311.20 359.09 430.90 Bilsington 133.27 155.48 177.69 199.90 244.32 288.74 333.17 399.80 Boughton Aluph and Eastwell 128.18 149.55 170.91 192.27 234.99 277.72 320.45 384.54 Brabourne 156.02 182.02 208.02 234.02 286.02 338.02 390.04 468.04 Brook 153.47 179.05 204.62 230.20 281.35 332.51 383.67 460.40 Challock 138.02 161.02 184.02 207.02 253.02 299.02 345.04 414.04 Charing 170.10 198.44 226.79 255.14 311.84 368.53 425.24 510.28 Chilham 140.00 163.33 186.66 209.99 256.65 303.31 349.99 419.98 Crundale (PM) 117.51 137.09 156.68 176.26 215.43 254.59 293.77 352.52 Egerton 136.25 158.96 181.66 204.37 249.78 295.20 340.62 408.74 Godmersham 133.42 155.65 177.89 200.12 244.59 289.06 333.54 400.24 Great Chart with Singleton 183.13 213.65 244.17 274.69 335.73 396.77 457.82 549.38 Hastingleigh 133.80 156.10 178.40 200.70 245.30 289.90 334.50 401.40 High Halden 140.54 163.96 187.38 210.80 257.64 304.48 351.34 421.60 Hothfield 134.84 157.32 179.79 202.26 247.20 292.15 337.10 404.52 Kenardington 148.52 173.27 198.02 222.77 272.27 321.77 371.29 445.54 Kennington 128.63 150.07 171.50 192.94 235.81 278.69 321.57 385.88 Kingsnorth 149.51 174.43 199.34 224.26 274.09 323.93 373.77 448.52 Little Chart 142.61 166.38 190.14 213.91 261.44 308.98 356.52 427.82 Mersham 143.29 167.17 191.05 214.93 262.69 310.45 358.22
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