Agenda item

Further to considering the Council’s budget for 2007/2008 under item 5 above, to consider the Council Tax Resolution for 2007/2008, as set out in the attached report.

Please note North Yorkshire Fire and Rescue Authority (NYFRA) will not meet to set its precept for 2007/08 until 19 February 2007.  The proposals being considered at that meeting are for an increase of 3.9% (to £56.04 for a band D property) between 2006/07 and 2007/08.  This figure has been used in the proposed Council Tax calculations shown in the attached report.  Confirmation of this figure and the proposed Council Tax calculations will be provided to Members as soon as possible after the NYFRA meeting.

Councillor Steve Galloway moved, and Councillor Waller seconded, the Council Tax Resolution for 2007/2008, as set out in the report at page 23 of the Council papers.

On being put to the vote, the motion was declared CARRIED and it was

RESOLVED: That the Council Tax Resolution for 2007/2008, as set out in the report at item 6 (page 23 of the Council papers), be approved, as follows:

1.         COUNCIL TAX BASE

That it be noted that the Director of Resources, under his delegated authority, calculated the following amounts for the year 2007/08 in accordance with regulations made under Section 33(5) of the Local Government Finance Act 1992:

                        (a)       Whole of the Council’s Area

65,203.55 being the amount calculated in accordance with Regulation 3 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992 and the Local Government Act 2003, as its Council Tax Base for the year.

                        (b)       Parts of the Council’s Area

the amounts mentioned in Column 1 of Schedule A to this Resolution, being the amounts calculated in accordance with Regulation 6 of the Regulations and the Local Government Act 2003, 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.

2.         DISTRICT/PARISH COUNCIL TAX RATES

That the following amounts be now calculated by the Council for the year 2007/08 in accordance with Sections 32 to 36 of the Local Government Finance Act 1992:

                        (a)       District/Parish Gross Expenditure

£330,951,329.00 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.

                        (b)       Income

£227,194,990.00 being the aggregate of the amounts which the Council estimates for the items set out in Section 32(3)(a) to (c) of the Act.

(c)        District/Parish Net Expenditure

£103,756,339.00 being the amount by which the aggregate at 13(a) above exceeds the aggregate at 13(b) above, calculated by the Council, in accordance with Section 32(4) of the Act, as its budget requirement for the year.

                        (d)       Government Grants and Collection Fund Surpluses

£39,192,860 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 and revenue support 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 Regulation 4(7) of the Local Government Changes for England (Collection Fund Surpluses and Deficits) Regulations 1995 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 (Local Government Changes for England)(Community Charges) Directions under Section 98(4) of the Local Government Finance Act 1988 made on 22 November, 1995.

                        (e)       Basic Amount of Tax (including average parish precepts)

£990.1835 being the amount at 13(c) above less the amount at 13(d) above, all divided by the amount at 12(a) 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.

                        (f)         Parish Precepts and Special Expenses

£529,789.00 being the aggregate amount of all special items referred to in Section 34(1) of the Act.

                        (g)       Basic Amount of Tax (Unparished Area)

£982.06 being the amount at 13(e) above less the result given by dividing the amount at 13(f) above by the amount at 12(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.

                        (h)        Basic Amount of Tax (Parished Areas and Special Expenses Areas)

the amounts mentioned in Column 2 of Schedule A to this Resolution (which will be circulated after the North Yorkshire Fire Authority have set their precept), being the amounts given by adding to the amount at 13(g) above the amounts of the special item or items relating to dwellings in those parts of the Council’s area mentioned divided in each case by the amount at 12(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)         District/Parish Council Tax Rates

the amounts mentioned in Columns 3 A to H of Schedule A to this Resolution, being the amounts given by multiplying the amounts at 13(g) and 13(h) above 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, 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.

3.         NORTH YORKSHIRE POLICE AUTHORITY TAX RATES

That it be noted that for the year 2007/08 the North Yorkshire Police Authority has stated the following amounts in precept issued to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each of the categories of dwellings shown below:

Valuation Bands

4.         NORTH YORKSHIRE FIRE AND RESCUE AUTHORITY TAX RATES

That it be noted that for the year 2007/08 the North Yorkshire Fire and Rescue Authority is considering recommendations that the following amounts in precept be issued to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each of the categories of dwellings shown below:

Valuation Bands

If the North Yorkshire Fire and Rescue Authority approve different figures at its meeting on 19 February 2007 substitute figures will be provided prior to Council on 21 February 2007.

5.         TOTAL COUNCIL TAX RATES

That, having calculated the aggregate in each case of the amounts at 13(i), 14 and 15 above, the Council, in accordance with Section 30(2) of the Local Government Finance Act 1992, hereby sets the amounts mentioned in Schedule B to this Resolution as the amounts of Council Tax for the year 2007/08 for each of the categories of dwellings shown therein.