Agenda item

To provide Council with a summary of Cabinet’s revenue and capital budget recommendations for 2022/23 to enable Council to calculate and approve the Council Tax requirement for 2022/23. The report also includes the statutory statement of the Head of Corporate Services (Section 151 Officer) to Council on the robustness of the estimates and adequacy of reserves.

 

RECOMMENDATION 

 

                                          i.That the Council Tax Base for 2022/23 be:  

  

(a)      for the whole Council area as 41,815.86 [Item T in the formula in Section 31B(1) of the Local Government Finance Act 1992, as amended (the "Act")]; and  

  

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

 

                                         ii.The Council Tax requirement for the Council’s own purposes for 2022/23 (excluding Parish precepts) is £7,812,875.28   

 

                                        iii.That the following amounts be calculated for the year 2022/23 in accordance with Sections 31 and 34 to 36 of the Act:  

 

a.             £45,450,983, 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.             £33,943,563, being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act. 

 

c.              £11,507,420, being the amount by which the aggregate at 2.3(a) above exceeds the aggregate at 2.3(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(1) of the Act). 

 

d.             £275.19, being the amount at 2.3(c) above (Item R), all divided by Item T (1(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.             £3,694,545, being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act (as per Column 2 of Appendix 1A). 

 

f.               £186.84, being the amount at 2.3(d) above less the result given by dividing the amount at 2.3(e) above by Item T (1(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. 

 

g.             The amounts set out in column 6 of Appendix 1A for each part of the Council's area being the amounts given by adding to the amount at 2.3(f) above the amounts of the special items relating to dwellings in those parts of the Council's area mentioned in Appendix 1A divided in each case by the amount at 1(b) above, calculated by the Council in accordance with Section 34 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. 

 

h.             The amounts set out in columns 1 to 9 of Appendix 1B for each part of the Council's area being the amounts given by multiplying the amounts at 2.3(g) 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. 

 

                                       iv.That it be noted that for the year 2022/23 Hampshire Country Council’s precept figures are subject to approval on the 17th February 2022 and are listed below. If any changes are required as a result of Hampshire County Council approval provision for delegation to change is provided in 2.6 of this report. The Police & Crime Commissioner for Hampshire and the Hampshire Fire and Rescue Authority have stated the following amounts in precepts issued to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each of the categories of dwellings below: 

 

Valuation Band	Hampshire     County Council  (£)		HCC Adult  Social Care   (£)		Police & Crime Commissioner for Hampshire  (£)		Hampshire Fire & Rescue              (£)
A(R)	681.64	91.06		131.37		41.91
A	817.97	109.27		157.64		50.29
B	954.29	127.49		183.91		58.67
C	1,090.6	145.70		210.19		67.05
D	1,226.9	163.91		236.46		75.43
E	1,499.6	200.33		289.01		92.19
F	1,772.2	236.76		341.55		108.95
G	2,044.92	273.18		394.10		125.72
H	2,453.90	327.82		472.92		150.86

 

 

                                         v.That, having calculated the aggregate in each case of the amounts at 2.3(h) and 2.2 above, the Council, in accordance with section 30(2) of the Local Government Finance Act 1992, hereby sets the amounts shown in Appendix 1D as the amounts of Council Tax for the year 2022/23 for each of the categories of dwellings in each of the Parishes. 

 

                                       vi.That for the purposes of section 35 (2) (d) of the Local Government Finance Act 1992, any expenses incurred by the District Council in the financial year 2022/23 in performing functions in a part of the district which elsewhere in the district are performed by a Parish Council, shall not be special expenses of the District Council. 

 

                                      vii.That the Council concluded the £5 increase in Council Tax for Hart District Council for 2022/23 is not excessive in accordance with principles approved under Section 52ZB Local Government Finance Act 1992 

 

                                     viii.That the Head of Corporate Services in consultation with the Cabinet member for Finance be given delegated authority to amend the final council tax calculations in the event of approved changes from the other precepting authorities. 

 

                                       ix.That the fees and charges for 2022/23 as set out in Appendix 2 be approved. 

 

                                         x.That the budget set out in Paragraph 13 be approved. 

 

                                       xi.That the revised Capital Programme for 2021/22 to 2022/23 as detailed in Appendix?4 be approved. 

 

                                      xii.That the Section 151 officer’s statutory report regarding the robustness of the estimates and the adequacy of reserves detailed in paragraph 14 be noted. 

 

                                     xiii.That Chief Officer’s pay is increased by 1.50% from the 1st April 2021 as agreed by the NJC. Back pay will be calculated separately and paid on the 20th June 2022.This is included within budget.

 

                                    xiv.That staff pay is increased by 1.75% from the 1st April 2021. Back pay will be calculated separately and be paid on the 20th June 2022 as included in budget.

The Cabinet Member for Finance & Corporate Services introduced and moved the recommendation. Changes were made to point xiv of the recommendation and an additional point xv prior to debate (and as outlined in the decision below). 

 

An amendment to include an extra recommendation was tabled as follows: 

 

“That all non-exempt households in Hart District Council Tax Bands A-D receive a one-off £10 rebate in the financial year 2022/23, which will not need to be repaid, and that this is funded by a reallocation of the £250K growth fund currently allocated to the Climate Change Emergency.” 

 

Members debated the amendment in respect to the current cost of living crisis, central government support, the costs of the rebate and the money in the budget allocated to the Climate Change Emergency. 

 

A recorded vote was held on the proposed amendment, which was rejected by Council, with the votes recorded as follows: 

 

For: Butcher, Coburn, Crampton, Crookes, Dorn, Farmer, Forster, Southern, Warlock. 

 

Against: Ambler, Axam, Bailey, Blewett, Butler, Clarke, Cockarill, Collins, Crisp, Davies, Delaney, Drage, Harward, Kinnell, Lamb, Neighbour, Oliver, Quarterman, Radley, Smith, Wildsmith.

 

Abstentions: Kennett. 

 

Further discussion and debate continued in the following areas: 

·       Leisure VAT tax relief. 

·       Other Hart Food Banks. 

·       Here 4 Hart and other community support initiatives. 

·       Current climate changes plans, spending and the use of consultants. 

 

After the debate, a recorded vote was taken on the recommendation as originally moved. 

 

For: Ambler, Axam, Bailey, Blewett, Butler, Clarke, Cockarill, Collins, Crisp, Davies, Delaney, Drage, Harward, Kennett, Kinnell, Lamb, Neighbour, Oliver, Quarterman, Radley, Smith, Wildsmith. 

 

Against: Crampton, Dorn, Farmer, Forster, Southern. 

 

Abstentions: Butcher, Coburn, Crookes, Worlock. 

 

DECISION 

 

      i.         That the Council Tax Base for 2022/23 be: 

 

a)    for the whole Council area as 41,815.86 [Item T in the formula in Section 31B(1) of the Local Government Finance Act 1992, as amended (the "Act")]; and 

 

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

 

     ii.         The Council Tax requirement for the Council’s own purposes for 2022/23 (excluding Parish precepts) is £7,812,875.28  

 

    iii.         That the following amounts be calculated for the year 2022/23 in accordance with Sections 31 and 34 to 36 of the Act: 

 

a)    £45,450,983, 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)    £33,943,563, being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

 

c)    £11,507,420, being the amount by which the aggregate at 2.3(a) above exceeds the aggregate at 2.3(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(1) of the Act).

 

d)    £275.19, being the amount at 2.3(c) above (Item R), all divided by Item T (1(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)    £3,694,545, being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act (as per Column 2 of Appendix 1A).

 

f)      £186.84, being the amount at 2.3(d) above less the result given by dividing the amount at 2.3(e) above by Item T (1(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.

 

g)    The amounts set out in column 6 of Appendix 1A for each part of the Council's area being the amounts given by adding to the amount at 2.3(f) above the amounts of the special items relating to dwellings in those parts of the Council's area mentioned in Appendix 1A divided in each case by the amount at 1(b) above, calculated by the Council in accordance with Section 34 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.

 

h)    The amounts set out in columns 1 to 9 of Appendix 1B for each part of the Council's area being the amounts given by multiplying the amounts at 2.3(g) 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.

 

   iv.         That it be noted that for the year 2022/23 Hampshire Country Council’s precept figures are subject to approval on the 17th February 2022 and are listed below. If any changes are required as a result of Hampshire County Council approval provision for delegation to change is provided in 2.6 of this report. The Police & Crime Commissioner for Hampshire and the Hampshire Fire and Rescue Authority have stated the following amounts in precepts issued to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each of the categories of dwellings below:

 

Valuation Band	Hampshire   County Council      (£)	HCC Adult  Social Care      (£)		Police & Crime Commissioner for Hampshire    (£)		Hampshire Fire & Rescue    (£)
A(R)	681.64	91.06	131.37		41.91
A	817.97	109.27	157.64		50.29
B	954.29	127.49	183.91		58.67
C	1,090.6	145.70	210.19		67.05
D	1,226.9	163.91	236.46		75.43
E	1,499.6	200.33	289.01		92.19
F	1,772.2	236.76	341.55		108.95
G	2,044.92	273.18	394.10		125.72
H	2,453.90	327.82	472.92		150.86

 

 

     v.         That, having calculated the aggregate in each case of the amounts at 2.3(h) and 2.2 above, the Council, in accordance with section 30(2) of the Local Government Finance Act 1992, hereby sets the amounts shown in Appendix 1D as the amounts of Council Tax for the year 2022/23 for each of the categories of dwellings in each of the Parishes.

 

   vi.         That for the purposes of section 35 (2) (d) of the Local Government Finance Act 1992, any expenses incurred by the District Council in the financial year 2022/23 in performing functions in a part of the district which elsewhere in the district are performed by a Parish Council, shall not be special expenses of the District Council.

 

  vii.         That the Council concluded the £5 increase in Council Tax for Hart District Council for 2022/23 is not excessive in accordance with principles approved under Section 52ZB Local Government Finance Act 1992.

 

 viii.         That the Head of Corporate Services in consultation with the Cabinet member for Finance be given delegated authority to amend the final council tax calculations in the event of approved changes from the other precepting authorities.

 

   ix.         That the fees and charges for 2022/23 as set out in Appendix 2 be approved.

 

     x.         That the budget set out in Paragraph 13 be approved.

 

   xi.         That the revised Capital Programme for 2021/22 to 2022/23 as detailed in Appendix?4 be approved.

 

  xii.         That the Section 151 officer’s statutory report regarding the robustness of the estimates and the adequacy of reserves detailed in paragraph 14 be noted.

 

 xiii.         That Chief Officer’s pay is increased by 1.50% from the 1st April 2021 as agreed by the NJC. Back pay will be calculated separately and paid on the 20th June 2022. This is included in the budget.

 

xiv.         That staff pay is increased by 1.75% from the 1st April 2022. Back pay will be calculated separately and will be paid once upon conclusion of negotiation is confirmed by the National Joint Consultation (NJC).

 

  xv.         That £10k be granted to Fleet Food Bank, which could be used to cover rental and servicing costs for Harrington House.