Agenda item

To approve this report and the formal Council Tax Resolution.

Consideration was given to the report introduced by the Leader which set out details of the calculation of the Council Tax for Rotherham’s parished and unparished areas for the financial year 2016/17 incorporating the new 2% Adult Social Care “Precept” encouraged by the Government and included both the Police and Crime Commissioner’s and the Fire and Rescue Authority’s Precepts as well as parish councils’ precepts.   

Resolved:-  (1)  That it be noted that:-

(a)  the Council Tax Base for the whole Council area for 2016/17 calculated on 27th January 2016 (minute C117) is 67,149.57 Band D Equivalent Properties (item T) in section 31B of the Local Government Act 1992 as amended (the Act)).

(b) for dwellings in  those parts of its area to which a Parish Precept relates the tax base is as set out in the table below:-

(2)  That, as outlined in in the Budget Report to Cabinet Meeting on 23^rd February 2016, the Council Tax Requirement for the Council’s own purposes for 2016/17 (excluding Parish Precepts), is £89,188,081 (including an Adult Social Care Precept).

(3)   That the following amounts be calculated for the year 2016/17 in accordance with section 31-36 of the Act:-

a.          £201,910,549 being the net 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 (£2,389,549) (Gross Council Expenditure less income and Specific Grants other than the Business Rates Retention Scheme, Settlement Funding Assessment Grants and other non-ringfenced grants.).

b.          £106,332,919 being the aggregate of the amounts which the Council estimates will be payable for the year into its General Fund in respect of the Business Rates Retention Scheme, Settlement Funding Assessment grants and other non-ringfenced grants, set out in 31A (3) of the Act. 

c.          £4,000,000 being the amount which the Council estimates will be payable 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 Balance).

d.          £91,577,630 being the amount by which the aggregate at 3a above exceeds the aggregate of 3b and 3c 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). 

e.          £1,363.7858 being the amount at 3d above (Item R divided by Item T 1a above) calculated by the Council in accordance with section 31B of the Act as the relevant basic amount of its Council Tax for the year (including Parish Precepts). 

f.            2,389,549 being the aggregate amount of all special items (Parish Precepts) referred to in Section 34(1) of the Act as per section 1b above.

g.          £1,328.2003 being the amount at 3e above less the result given by dividing the amount at 3f above by the figure at 1a above (item T in the formula   in Section 31B (1) of the Act calculated by the Council in accordance with Section 34(2) of the Act, as the relevant basic amount of its Council Tax for the year for dwellings in those parts of its area to which no parish precept relates.  (Band D Council Tax for Rotherham MBC services).

h.          The following amounts be calculated by the Council as the relevant basic amounts of Council Tax for the year for dwellings in those parts of its area to which one or more special items relate, being the amounts given by adding the amount at 3g above  to the amount of the special items section 1(b) determined as the parish precept (column B) divided by parish tax base (column A)  , in accordance with  Section 34(3) of the Act:

(4)  That the relevant basic amount of Council Tax including Adult Social Care “precept” for the year for those parts of the Council’s area to which no parish precepts relate (3g above) then multiplied by the number which, in the proportion set out in Section 5(1) of the Act is applicable to the dwellings listed in a particular valuation band divided by the number which in that proportion is applicable to dwellings listed in `valuation Band D (rounded to the nearest penny_ calculated by the Council in accordance with Section 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 is as follows.

(5)  That the amounts below (as presented in Section 1 of Appendix B)  being the amounts shown in Appendix A section 3(h) as the relevant basic amount of Council Tax for the year for dwellings in those parts of the Council’s area to which Parish Precepts relate and the amount at Appendix A 3g (the relevant basic amount of Council Tax including Adult Social Care “precept” for those  parts the Council’s areas to which no parish precepts relate), then multiplied 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, (rounded to the nearest penny) calculated by the Council in accordance with Section 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. 

(6)  That both the South Yorkshire Police and Crime Commissioner and the Fire and Rescue Authority have issued Precepts to the Council in accordance with Section 40 of the Local Government Finance Act for each category of dwellings in the Council’s area as indicated in the table below, and that the Council in accordance with Sections 30 to 36 of the Local Government Finance Act 1992, hereby sets the aggregate Council Tax Requirement including Police and Crime Commissioner and Fire and Rescue for unparished areas (rounded to the nearest penny) shown in the table (a) below and in table (b) (as set out in Section 3 in Appendix B) (for those parts of its area to which one or more special items relate) as the amounts of Council Tax for 2016/17 for each part of its area and for each of the categories of dwellings for

(a)

And (b)

(7)  That, in accordance with the principles determined by the Secretary of State and set out in the Referendums Relating to Council Tax Increases (Principles) (England) Report 2016/17, that Rotherham Metropolitan Borough Council’s relevant basic amount of Council Tax for the year 2016/17 (as defined by Section 52ZX of the 1992 Local Government Act as amended by Section 41 of the Local Audit and Accountability Act 2014) is not excessive.

Mover:-  Councillor Read, Leader           Seconder:-  Councillor Alam

(The Mayor – Councillor Clark, Councillors Ahmed, Alam, Ali, Astbury, Atkin, Beaumont, Beck, Buckley, Currie, Elliot, Ellis, Evans, Godfrey, Hoddinott, Hughes, Jones, Khan, Lelliott, McNeely, Pickering, Pitchley, Read, Roche, Roddison, Rose, Rushforth, Sansome, Sims, Smith, Steele, Taylor, Wallis, Watson, Whelbourn, Wyatt and Yasseen voted in favour of the proposals)

(Councillors Cowles, Finnie, Fleming, Hague, Hunter, Jepson, Middleton, Parker, Reeder, Reynolds, John Turner, Julie, Turner, C. Vines and M. Vines voted against the proposals)