Puddington Parish Council
Budget + Precept Proposal
2021-2022
www.puddingtonparishcouncil.co.uk [email protected]
Proper Officer: Mr Luke Trevaskis
1 BUDGET
INTRODUCTION
The budget of Puddington Parish Council is an es mate of income and expenditure for the financial year.
With openness and transparency at the core of all Local Council’s financial decisions, Puddington Parish Council should expect, nay encourage, proper scru ny by the public and Councillors of the spending plans and any subsequent precept request.
BACKGROUND
In order to carry out du es, powers, and delegated func ons, it is a statutory duty of a Parish Council to prepare a budget for each financial year.
Sec on A of ‘The Good Councillor’s Guide to Finance and Transparency’ states:
“The prepara on of an annual budget is one of the key statutory tasks undertaken by a Council, irrespec ve of its size.”
STRUCTURE
Without a budget in place, a Council is in breach of its Financial Regula ons. Budgets must be set in line with S.101 (6) Local Government Act 1972, S.50 Local Government Finance Act 1992 and S.78 Localism Act 2011.
Sec on A of ‘The Good Councillor’s Guide to Finance and Transparency’ states:
“The budget:
- Results in the Council se ng the precept for the year; - Gives the Clerk and any other officers overall authority to make spending commitments in line with the decisions of the Council; - Enables progress monitoring during the year by comparing actual spending against planned spending. It is important that Councillors understand how the budget is put together and how it should be used. The budget is an essen al tool for controlling the Council’s finances, and demonstrates that the Council will have sufficient income to meet its objec ves and carry out its ac vi es.
The Council must approve a budget before it sets a precept. The budget and precept both need to be approved at a full Council mee ng and recorded in minutes; the Council must then manage its ac vi es within budget.
The key stages in the budge ng process are:
- Review of current year budget and spending; - Determine the cost of spending plans;
2 - Assess levels of an cipated income; - Provide for con ngencies and the need for reserves; - Approve the budget; - Set the precept.
Some Councils may budget to minimise spending to keep the local precept as low as possible, which may some mes result in the Council doing li le for their local community. However, there is evidence that local taxpayers are willing to pay more if they can see the results in terms of be er local services. Local electors will o en be prepared to contribute more for tangible local community benefits, rather than pay an amount where it appears that the Council is not ac ve on behalf of the community and is merely administering itself.”
HOW DOES THE COUNCIL DECIDE THE BUDGET?
A Parish Council must ensure all legisla ve requirements are met when deciding the budget, ensuring that policies are adhered to and all predicted spend falls within the du es and/or power(s) of a Parish Council.
PREDETERMINATION AND BIAS
The duty on public authori es to avoid bias in their decision-making is essen ally part of their duty to act fairly.
Predetermina on (where a decision-maker effec vely decides on an issue in advance and closes his or her mind to any other possibility) is unlawful and Councillors must comply with S.25 Localism Act 2011 when se ng the budget.
Councillors must safeguard their democra cally accountable func ons, ensuring that any fair-minded and informed observer, having considered the facts, could not conclude that there was a possibility of bias or predetermina on in their decision making.
CODE OF CONDUCT
All Councillors are required to act within a Code of Conduct that governs their decision making. The Code of Conduct ensures budge ng decisions are not made for the benefit of any Councillor and that all Councillors act with openness, integrity, objec vity and accountability.
Cheshire West and Chester Council Code of Conduct includes:
Accountability Councillors are accountable to the public for their decisions and must co-operate fully with whatever scru ny is appropriate to their office, including by local residents.
Objec vity Councillors should remain objec ve, listen to the interests of all par es appropriately and impar ally and take all relevant informa on, including advice from the authority’s officers, into considera on.
3 Openness Councillors must be as open and transparent as possible about their decisions and ac on and the decisions and ac on of the authority. Councillors should be prepared to give reasons for those decisions and ac ons. Councillors must not prevent anyone ge ng informa on that they are en tled to by law.
Honesty Councillors must declare any private interests, both pecuniary and non-pecuniary that relate to their public du es and must take steps to resolve any conflicts arising in a way that protects the public interest, including registering and declaring interests.
Integrity Councillors must not place themselves under any obliga on to outside individuals or organisa ons that might seek to influence them in the performance of their official du es.
Selflessness Councillors must act solely in the public interest and must never use or a empt to use your posi on improperly to confer an advantage or disadvantage on any person or act to gain financial or other material benefits for yourself, your family, friends or close associates.
CONSULTATION
It is good prac ce for a Council to consult the community to ascertain the needs and aspira ons of residents.
Sec on A of ‘The Good Councillor’s Guide to Finance and Transparency’ states: “The
Council should consider consul ng the local community for their views.”
Current Position April 2020 - December 2020
The current position of Puddington Parish Council demonstrates the current budget, the actual spend to date against that budget, and the anticipated total expenditure (outturn) by 31 March 2021.
Item 2020-21 % of Total 2020-21 Estimated Budget Budget Actual 2020-21 Outturn
Staffing £3,533.00 65.9 £15.40 £3,533.00
Overheads £587.00 11.0 £290.90 £450.00
Communications £180.00 3.4 £0.00 £400.00
Training £105.00 2.0 £0.00 £0.00
4 Item 2020-21 % of Total 2020-21 Estimated Budget Budget Actual 2020-21 Outturn
Subscriptions £210.00 3.9 £170.48 £170.48
Community Improvements £630.00 11.8 £0.00 £200.00
Contingency £115.00 2.1 £0.00 £0.00
£5360.00 £4753.48
It is estimated that expenditure will total approximately £4,753.48 by 31 March 2021. It is therefore estimated that £5,892.03 will remain at bank as of 31 March 2021.
Proposed Puddington Parish Council Budget April 2021 - March 2022
The Proper Officer has considered a budget to satisfy the obligations of Puddington Parish Council.
Item 2020-21 Budget % of Total Budget
Staffing £3,652.00 32.5
Overheads £600.00 5.3
Communications £500.00 4.4
Training £500.00 4.4
Subscriptions £400.00 3.6
Community Improvements £600.00 5.3
Reserves £5,000.00 44.4
£11252 100.0
Budgetary Explanation
Staffing
The Council currently has one member of staff in the role of Proper Officer and Responsible Financial Officer.
This budget maintains the current SCP, allowing for the annual increment agreed by the National Joint Councils, alongside any expenses.
Overheads
The Council’s insurance will need to be renewed again in June 2021 and end of year audit fees will need to also be included in this budget heading. This budget also includes costs for administration and utilities.
Communications
5 On costs for the website remain consistent and it is recommended that the Council revisit the printing and distribution of newsletters in 2021-22.
Training
Training with ChALC usually costs £35 per member per session and a new schedule of remote training workshops has been published for 2021-22.
Subscriptions
This budget line has been retained to service the membership of Cheshire Community Action, Cheshire Association of Local Councils and the Society of Local Council Clerks. Alongside the ICO’s statutory membership renewal.
Community Improvements
With projects including festival lighting, village green maintenance, and bulb planting considered in recent years, this budget allows for improvements to open spaces.
General Reserves
With the recommended level of general reserves an authority should hold between 25-100% of its annual anticipated expenditure, a general reserve of £5,000 is in line with the advice issued in NALC’s ‘Good Councillor’s Guide to Finance and Transparency’). The Council has no earmarked reserves at this time set aside for specific projects.
6 PRECEPT
INTRODUCTION
The precept is an amount collected by Cheshire West and Chester Council on behalf of Puddington Parish Council and is budgeted by Puddington Parish Council to meet the needs of the community.
There are 10,227 parishes in England, with 8,886 who levied a precept in 2020-21.
There are 116 parishes and charter trustees in Cheshire West and Chester, with 94 setting a precept in 2020-21 with an aggregate value of £3,954,444.
CALCULATION
S.78 Localism Act 2011 states:
(2) The local precep ng authority must calculate the aggregate of – a) The expenditure the authority es mates it will incur in the year in performing its func ons and will charge to a revenue account for the year in accordance with proper prac ces, b) Such allowance as the authority es mates will be appropriate for con ngencies in rela on to amounts to be charged or credited to a revenue account for the year in accordance with proper prac ces, c) The financial reserves which the authority es mates it will be appropriate to raise in the year for mee ng its future expenditure, and d) Such financial reserves as are sufficient to meet so much of the amount es mated by the authority to be a revenue account deficit for any earlier financial year as has not already been provided for.
(3) The local precep ng authority must calculate the aggregate of –
a) The income which it es mates will accrue to it in the year and which it will credit to a revenue account for the year in accordance with proper prac ces, other than income which it es mates will accrue to it in respect of any precept issues by it, and b) The amount of financial reserves which the authority es mates that it will use in order to provide for the items men oned in paragraphs (a) and (b) of subsec on (2) above.
(4) If the aggregate calculated under subsec on (2) above exceeds that calculated under subsec on (3) above, the authority must calculate the amount equal to the difference; and the amount so calculated it to be its council tax requirement for the year.
CONTEXT
Over the past twelve years, Puddington Parish Council has levied the below sums:
7 Year Precept Tax Base Precept Year-On-Year Year-On-Year per Band D change per change per Band Properties Band D D Properties (%) Properties (£)
2020/21 5360 248.4 £21.58 £0 0.0
2019/20 5250 243.3 £21.58 £1.03 5.0
2018/19 4903 238.6 £20.55 £0 0.0
2017/18 4932 240 £20.55 £1.93 10.4
2016/17 4338 233 £18.62 -£1.23 -6.2
2015/16 4665 235 £19.85 £0.49 2.5
2014/15 4124 213 £19.36 £2.37 13.9
2013/14 3500 206 £16.99 -£0.78 -4.4
2012/13 3749 211 £17.77 £3.69 26.2
2011/12 2999 213 £14.08 £4.56 47.9
2010/11 1999 210 £9.52 £0 0.0
2009/10 1999 210 £9.52
The precept of 2020/2021 levied the approximate sums in the table below per annum for each property band in the Puddington Parish Council area.
Band A Band B Band C Band D Band E Band F Band G Band H
£14.46 £16.83 £19.21 £21.58 £26.33 £31.08 £36.04 £43.16
There are approximately 222 net dwellings in Puddington which are liable for Council Tax and on which the Council Tax Base is calculated. The approximate number of net dwellings of each property band in Puddington is as follows:
Band A Band B Band C Band D Band E Band F Band G Band H
Number 18 7 33 34 39 46 39 6 of Dwellings
% of 8.11 3.15 14.86 15.32 17.57 20.72 17.57 2.70 Total
Therefore, the majority of homes in Puddington fall within Band E and Band G, and paid a precept of approximately £26.33 - £36.04 in 2020-2021.
Over the last decade, the Parish Council’s precept has recurrently remained below the national average. Puddington Parish Council’s precept can be compared to the national average in England for Band D properties:
8 Year Band D (National Band D (National Band D (National Average, England) Average) Year-On-Year Average) Year-On-Year Value Variation (£) Variation (%)
2020/21 £69.89 £2.71 4.0%
2019/20 £67.18 £3.14 4.9%
2018/19 £64.05 £3.01 4.9%
2017/18 £61.03 £3.64 6.3%
2016/17 £57.40 £3.28 6.1%
2015/16 £54.12 £1.75 3.3%
2014/15 £52.37 £2.14 4.3%
2013/14 £50.23 £2.49 5.2%
2012/13 £47.74 £1.77 3.9%
2011/12 £45.97 £1.04 2.3%
2010/11 £44.93 £2.42 5.7%
2009/10 £42.51
Puddington Parish Council’s precept for Band D properties in 2020-2021 was £48.31 below the national average.
Puddington Parish Council’s precept can be compared to other precepts in Cheshire West and Chester for Band D properties in 2020-21:
Parish / Town Band D Band D Band D 2020-21 2020-21 2020-21 Parish Charter Special Precept Trustee Expenses Precept Levy (CWaC)
Acton Bridge £16.03 £0.00 £5.79
Agden £0.00 £4.42 £0.00
Aldford and Saighton (Chester) £13.69 £4.42 £2.71
Aldford and Saighton (Eddisbury) £13.69 £4.42 £0.00
Allostock £19.85 £0.00 £5.86
Alvanley £24.70 £0.00 £0.00
Anderton and Marbury £26.22 £0.00 £0.00
Antrobus £28.94 £0.00 £0.00
Ashton Hayes and Horton-cum-Peel £35.75 £4.42 £0.00
9 Parish / Town Band D Band D Band D 2020-21 2020-21 2020-21 Parish Charter Special Precept Trustee Expenses Precept Levy (CWaC)
Aston £12.17 £0.00 £0.00
Backford £24.27 £4.42 £2.71
Barnton £55.61 £0.00 £2.23
Barrow £48.21 £4.42 £0.00
Beeston £37.12 £4.42 £0.00
Bostock £24.10 £0.00 £0.00
Broxton and District £20.89 £4.42 £0.00
Burwardsley £34.48 £4.42 £0.00
Byley £24.43 £0.00 £0.00
Capenhurst and Ledsham £14.62 £4.42 £2.71
Chester £0.00 £4.42 £5.53
Chidlow £0.00 £4.42 £0.00
Chorlton £19.00 £4.42 £0.00
Christleton (Chester) £61.70 £4.42 £2.71
Christleton (Eddisbury) £61.70 £4.42 £0.00
Churton £28.56 £4.42 £0.00
Clotton Hoofield £32.59 £4.42 £0.00
Coddington and District £10.06 £4.42 £0.00
Comberbach £50.91 £0.00 £0.00
Crowton £30.25 £0.00 £0.00
Cuddington (Chester) £0.00 £4.42 £0.00
Cuddington (Northwich) £30.35 £0.00 £0.00
Darnhall £71.98 £0.00 £0.00
Davenham £21.60 £0.00 £0.00
Delamere and Oakmere £13.72 £0.00 £2.36
Dodleston and District £44.99 £4.42 £2.71
Duddon and Burton £31.05 £4.42 £0.00
Dunham on the Hill and Hapsford £25.50 £4.42 £0.00 (Eddisbury)
10 Parish / Town Band D Band D Band D 2020-21 2020-21 2020-21 Parish Charter Special Precept Trustee Expenses Precept Levy (CWaC)
Dunham on the Hill and Hapsford (EP and £25.50 £4.42 £1.92 Neston)
Dutton £13.04 £0.00 £0.00
Eaton and Eccleston £39.58 £4.42 £2.71
Ellesmere Port (Charter Trustee area) £3.01 £0.00 £5.08
Ellesmere Port (outside Charter Trustee £0.00 £0.00 £1.92 area)
Elton £42.36 £4.42 £6.32
Farndon £33.18 £4.42 £0.00
Frodsham £62.00 £0.00 £0.00
Great Boughton £23.42 £4.42 £3.91
Great Budworth £46.17 £0.00 £0.00
Guilden Sutton £35.43 £4.42 £2.71
Handley and District £24.73 £4.42 £0.00
Hargrave and Huxley £21.65 £4.42 £0.00
Hartford £45.45 £0.00 £0.62
Helsby £49.32 £0.00 £0.00
Huntington £18.31 £4.42 £3.49
Ince £47.32 £0.00 £1.92
Kelsall (Chester City Charter Trustee area) £21.62 £4.42 £0.00
Kelsall (outside Chester City Charter Trustee £21.62 £0.00 £0.00 area)
Kingsley £31.55 £0.00 £0.00
Kingsmead £104.69 £0.00 £0.00
Lach Dennis £25.92 £0.00 £0.00
Lea by Backford £23.45 £4.42 £2.71
Little Budworth £19.10 £0.00 £0.00
Little Leigh £36.01 £0.00 £7.62
Little Stanney and District £54.92 £4.42 £1.92
Littleton £14.41 £4.42 £2.71
11 Parish / Town Band D Band D Band D 2020-21 2020-21 2020-21 Parish Charter Special Precept Trustee Expenses Precept Levy (CWaC)
Lostock Gralam £33.47 £0.00 £4.60
Malpas £28.00 £4.42 £0.00
Manley £13.63 £0.00 £0.00
Marston £56.23 £0.00 £10.07
Mickle Trafford and District £30.56 £4.42 £1.92
Mollington £23.22 £4.42 £2.71
Mouldsworth £9.70 £4.42 £0.00
Moulton £41.74 £0.00 £0.00
Neston £45.82 £0.00 £5.18
Nether Peover £29.10 £0.00 £9.24
No Man’s Heath and District £11.91 £4.42 £4.53
Norley £20.60 £0.00 £0.00
Northwich £76.86 £0.00 £0.37
Poulton and Pulford £18.39 £4.42 £2.71
Puddington £21.58 £4.42 £2.71
Rowton £21.38 £4.42 £0.00
Rudheath £33.33 £0.00 £1.63
Rushton £22.49 £0.00 £0.00
Saughall and Shotwick Park £58.05 £4.42 £2.71
Shocklach Oviatt and District £15.17 £4.42 £0.00
Sproston £31.60 £0.00 £18.50
Stanthorne and Wimboldsley £0.00 £0.00 £0.00
Sutton Weaver £60.73 £0.00 £0.00
Tarporley £55.25 £0.00 £0.00
Tarvin £34.33 £4.42 £0.00
Tattenhall and District £48.84 £4.42 £1.45
Thornton-le-Moors £28.90 £4.42 £1.92
Threapwood £21.40 £4.42 £0.00
Tilston £35.92 £4.42 £0.00
12 Parish / Town Band D Band D Band D 2020-21 2020-21 2020-21 Parish Charter Special Precept Trustee Expenses Precept Levy (CWaC)
Tiverton and Tilstone Fearnall £18.72 £4.42 £0.00
Tushingham, Macefen and Bradley £0.00 £4.42 £0.00
Upton by Chester and District £33.43 £4.42 £3.09
Utkinton and Cotebrook (Chester City £22.85 £4.42 £0.00 Charter Trustee area)
Utkinton and Cotebrook (outside Chester £22.85 £0.00 £0.00 City Charter Trustee area)
Waverton £60.62 £4.42 £0.00
Weaverham £55.48 £0.00 £1.05
Whitegate and Marton £30.95 £0.00 £0.00
Whitley £32.16 £0.00 £0.00
Wigland £0.00 £4.42 £0.00
Willington (Chester City Charter Trustee £31.80 £4.42 £0.00 area)
Willington (outside Chester City Charter £31.80 £0.00 £0.00 Trustee area)
Wincham £39.48 £0.00 £0.00
Winsford £60.05 £0.00 £1.48
Puddington Parish Council’s precept, when compared to other precepts in Cheshire West and Chester for Band D properties in 2020-21, ranked 75 out of the 94 parishes that set a precept, with Kingsmead ranked first with a precept of £104.69 and Ellesmere Port ranked last with a precept of £3.01.
2021-2022 Proposed Precept
With a budget of £11,252, less an anticipated carry forward of £5,892, it is proposed that Puddington Parish Council set its 2021-2022 precept at £5,360 (the same request as 2020-21).
With a 2021-2022 tax base of 245.7, this precept level would equate to the approximate sums in the table below for each property band in the Puddington Parish Council area.
Band A Band B Band C Band D Band E Band F Band G Band H
£14.62 £17.02 £19.42 £21.82 £26.62 £31.42 £36.44 £43.64
This precept level would equate to an annual year-on-year increase for each property band in the Puddington Parish Council area outlined in the table below.
13 Band A Band B Band C Band D Band E Band F Band G Band H
£0.16 £0.19 £0.21 £0.24 £0.29 £0.35 £0.40 £0.48
As the majority of households in Puddington fall within Band E and Band G, most households would pay a year-on-year increase of £0.29-£0.40 - the equivalent of +1.1%.
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