Agenda item

To consider the Council Tax Resolution for 2024/25, as set out in the attached report.

Following the setting of the budget for 2024/25 under minute 66 above, Councillor Douglas moved, and Councillor Kilbane seconded, the Council Tax resolution for 2024/25, as set out in the report and schedules at pages 84-86 of the Council agenda.

It was noted that there was an error within the report regarding a  discounted sum for the Heworth Without Ward that would require amending.¹

After debate, the required named vote was taken on the Council Tax Resolution, with the following result:

The motion was accordingly declared CARRIED, and it was

Resolved:

(i)           That it be noted that on 1 December 2023 the Chief Finance Officer, under her delegated authority, calculated the council tax base for the year 2024/25:

(a)   for the whole Council area as 69,097.60 [Item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the “Act”)]; and

(b)   for those dwellings in those parts of its area to which a Parish precept relates as in column 1 in the attached Schedule A.

(ii)         That the Council Tax requirement for the Council’s own purposes for 2024/25 (excluding Parish precepts) be calculated as £113,926,740.

(iii)        That the following amounts be calculated for the year 2024/25 in accordance with Sections 31 to 36 of the Act:

(a)     £558,853,007     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)     £443,927,044     being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

(c)      £114,925,963     being the amount by which the aggregate at 9(a) above exceeds the aggregate at 9(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)     £1,663.24           being the amount at 9(c) above [Item R], all divided by Item T (7(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).

(e)     £999,223            being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act (as per the attached Schedule A).

(f)       £1,648.78           being the amount at 9(d) above less the result given by dividing the amount at 9(e) above by Item T (7(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 relates.

(iv)         That it be noted that the Fire and Crime Commissioner for the North Yorkshire Police Authority and the North Yorkshire Fire and Rescue Authority has issued precepts to the Council in accordance with Section 40 of the Act for each category of dwellings in the Council’s area as indicated in the tables below.

(v)         That the Council, in accordance with sections 30 and 36 of the Act, hereby sets the aggregate amounts shown in the tables below, and at Schedule B for Parished areas, as the amounts of council tax for 2024/25 for each part of its area and for each of the categories of dwellings.

City of York Council

North Yorkshire Police Authority

North Yorkshire Fire and Rescue Authority

Aggregate of Council Tax Requirements (excluding Parished Areas)

(vi)              That it be determined that the Council’s basic amount of council tax for 2024/25 is not excessive in accordance with the principles approved under section 52ZB of the Act.  As the billing authority, the Council has not been notified by a major precepting authority that its relevant basic amount of council tax for 2024/25 is excessive and that the billing authority is not required to hold a referendum in accordance with Section 52ZK Local Government Finance Act 1992