Agenda Item No.9 Report Title: Replacement Council Tax 2004-2005 Resolutions IMPORTANT NOTICE Due to the notification of different precept decision by the Kent and Medway Fire and Rescue Authority from the provisional advice received, it has been necessary to revise the formal Council Tax Resolutions. This report replaces the report circulated on 11th February. Purpose of the Report 1. This report presents the Executive Committee’s 2005-2006 General Fund Budget and Council Tax recommendation for resolution by the Full Council. It also presents the full statutory resolutions, including the requirements of the precepting authorities and the parish councils, for the area covered by the Borough Council as the billing authority Issue to be Decided 2. The Full Council is required to approve the recommended 2004-2005 General Fund Net Expenditure requirement of £12,421,680 and the Council Tax requirement amounting to a Band D tax for the Borough Council of £112.14. The Full Council must agree the statutory resolutions, including the implications of the precepting bodies requirements Ashford Borough Council’s General Fund Budget and Council Tax Requirement General Fund Budget 3 The decisions of the Executive at its meeting on 10th February are set out in its Minutes reported on this agenda. A summary of the recommended budget is included, as Appendix A. Members have been asked to bring to this meeting the Draft Budget Book as reported to the Executive on 10th February. 4 The report to the Executive Meeting included advice, required by the Local Government Act 2003, on the robustness of the estimates and the adequacy of the Councils reserves. Council Tax Requirement 5 The demand on the Council Tax Collection Fund for 2005-2006 that flows from the recommendation of the Executive and the decisions or provisional position of the precepting bodies totals £52,037,854 analysed is as follows: Authority Precept/Demand 2005-06 Band D Change over Council Tax 2004-2005 £ £ Ashford Borough Council 4,845,210 ( 9.31%) 112.14 £5.13 +4.79% Kent County Council 37,894,524 (72.82%) 877.05 £31.32 +3.70% Kent Police Authority 6,243,051 (12.00%) 110.88 £5.22 +4.94% Kent and Medway Fire Authority 2,469,269 ( 4.75%) 57.15 £1.80 +3.25% Parish Councils 585,800 ( 1.13%) Average £21.65 £2.14 +10.97% 6 Excluding Parish Precepts the overall Council Tax at band D for 2005-2006 is £1,157.22. This compares with £1,113.75 for 2004-2005, an increase of £43.47 (3.90%). 7. Attached to this report are the formal resolutions for approval by the Council as the Billing Authority. Also attached at Appendix B are details on the calculation of this Council’s Budget requirement and Council Tax at Band D. Contact: Paul Naylor, Pauline Adams Strategic Director(Central and Housing Head of Financial Services Email: [email protected] [email protected] COUNCIL TAX RESOLUTIONS 1. That the following, as submitted in the Estimates be approved: - - the revised revenue estimates for the year 2004-2005 and the revenue estimates for 2005- 2006 summarised in the attached General Fund Summary. 2. That the following amounts be now calculated by the Council for the year 2005-2006 in accordance with regulations made under the Local Government Finance Act 1992:- (a) 43,206.80 being the amount calculated by the Council, in accordance with Regulation 3 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992, as its council tax base for the year. (b) Part of the Council’s area (i.e. taxbase for parished areas). PARISH TAX BASE £ Aldington & Bonnington 502.30 Appledore 368.90 Bethersden 689.30 Biddenden 1,104.80 Bilsington 145.50 Boughton Aluph and Eastwell 1,061.10 Brabourne 601.20 Brook 152.40 Challock 407.70 Charing 1,240.80 Chilham 750.10 Crundale (PM) 92.70 Egerton 518.80 Godmersham 167.30 Great Chart with Singleton 2,185.10 Hastingleigh 114.90 High Halden 688.20 Hothfield 311.90 Kenardington 97.90 Kingsnorth 3,696.90 Little Chart 125.60 Mersham and Sevington 629.30 Molash 109.60 Newenden 102.00 Orlestone 534.20 Pluckley 489.50 Rolvenden 675.50 Ruckinge 330.70 Shadoxhurst 496.80 Smarden 622.80 Smeeth 379.10 Stanhope 947.40 Stone 211.50 PARISHES CONTINUED Tenterden (TC) 3,641.70 Warehorne 174.90 Westwell 327.90 Wittersham 541.30 Woodchurch 837.00 Wye with Hinxhill 986.00 being the amounts calculated by the Council, in accordance with Regulation 6 of the Regulations, as the amounts of its council tax base for the year for dwellings in those parts of its area to which one or more special items relate. 3. That the following amounts be now calculated by the Council for the year 2005-2006 in accordance with Sections 32 to 36 of the Local Government Finance Act 1992:- 2005-2006 (a) £59,295,100 Being the aggregate of the amounts which the Council estimates for the items set out in Section 32(2)(a) to (e) of the Act (i.e. Gross Expenditure). (b) 46,873,420 Being the aggregate of amounts which the Council estimates for the items set out in Section 32(a) to (c) of the Act (i.e. Gross Income). (c) £12,421,680 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 32(4) of the Act, as its budget requirement for the year (i.e. Net Expenditure including parish precepts). (d) £6,990,670 Being the aggregate of the sums which the Council estimates will be payable for the year into its general fund in respect of redistributed non-domestic rates, revenue support grant or additional grant [increased by the amount of the sums which the Council estimates will be transferred in the year from its collection fund to its general fund in accordance with Section 97(3) of the Local Government Finance Act 1988] (Council Tax Surplus) or [reduced by the amount of the sums which the Council estimates will be transferred in the year from its general fund to its collection fund in accordance with Section 97(4) of the Local Government Finance Act 1988] (Council Tax Deficit) and [increased by the amount of any sum which the Council estimates will be transferred from its collection fund to its general fund pursuant to the Collection Fund (Community Charges) (England) Directions 1994 under Section 98(4) of the Local Government Finance Act 1988] made on the 7th February 1994 (Community Charge Surplus) or [reduced by the amount of any sum which the Council estimates will be transferred from its general fund to its collection fund pursuant to the Collection Fund (Community Charges) (England) Directions 1994 under Section 98(5) of the Local Government Finance Act 1988] made on the 7th February 1994 (Community Charge Deficit). (i.e. Government Grants plus Collection Fund Balance). (e) £125.70 Being the amount at 3(c) above less the amount at 3(d) above, all divided by the amount at 2 above, calculated by the Council, in accordance with Section 33(1) of the Act, as the basic amount of its council tax for the year (i.e. Band D tax inclusive of average Parish Precept). (f) £585,800 Being the aggregate amount of all special items referred to in Section 34(1) of the Act (i.e. Parish Precepts). (g) £112.14 Being the amount at 3(e) above less the result given by dividing the amount at 3(f) above by the amount at 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 special item relates (i.e. Band D tax for Borough Council only). (h) Part of the Council’s area PARISH BAND D COUNCIL TAX £ Aldington & Bonnington 141.01 Appledore 132.63 Bethersden 124.83 Biddenden 157.40 Bilsington 122.45 Boughton Aluph and Eastwell 126.18 Brabourne 122.03 Brook 144.95 Challock 136.67 Charing 136.08 Chilham 125.70 Crundale (PM) 117.53 Egerton 130.84 Godmersham 129.47 Great Chart with Singleton 119.00 Hastingleigh 133.90 High Halden 128.39 Hothfield 128.17 Kenardington 132.57 Kingsnorth 122.94 Little Chart 140.60 Mersham and Sevington 128.03 Molash 125.83 Newenden 170.96 Orlestone 132.48 Pluckley 144.83 Rolvenden 134.35 Ruckinge 127.26 Shadoxhurst 133.30 Smarden 136.24 Smeeth 118.79 Stanhope 123.75 Stone 128.69 Tenterden (TC) 157.23 Warehorne 126.43 Westwell 126.60 Wittersham 127.84 Woodchurch 126.66 Wye with Hinxhill 149.16 Unparished Area 112.14 being the amounts given by adding to the amount at 3(g) above the amounts of the special item or items relating to dwellings in those parts of the Council’s area mentioned above 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 (i.e. Band D taxes inclusive of parish precepts). (i) Part of the Council’s area (i.e. Council taxes across all bands inclusive of Parish Precepts but excluding County and Police Precepts) BAND BAND BAND BAND BAND BAND BAND BAND PARISH A B C D E F G H £ £ £ £ £ £ £ £ Aldington & Bonnington 94.01 109.67 125.34 141.01 172.35 203.68 235.02 282.02 Appledore 88.42 103.16 117.89 132.63 162.10 191.58 221.05 265.26 Bethersden 83.22 97.09 110.96 124.83 152.57 180.31 208.05 249.66 Biddenden 104.93 122.42 139.91 157.40 192.38 227.36 262.33 314.80 Bilsington 81.63 95.24 108.84 122.45 149.66 176.87 204.08 244.90 Boughton Aluph and Eastwell 84.12 98.14 112.16 126.18 154.22 182.26 210.30 252.36 Brabourne 81.35 94.91 108.47 122.03 149.15 176.27 203.38 244.06 Brook 96.63 112.74 128.84 144.95 177.16 209.37 241.58 289.90 Challock 91.11 106.30 121.48