Agenda item

To provide Council with a summary of Cabinet’s revenue and capital budget recommendations for 2021/22 to enable Council to calculate and approve the Council Tax requirement for 2021/22.  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. 

Council considered the summary of Cabinet’s revenue and capital budget recommendations for 2021/2022, enabling Council to calculate and approve the Council Tax requirement for 2021/22.  The report also included the Head of Corporate Services’ (Section 151) statutory statement to Council on the robustness of the estimates and adequacy of reserves. 

Councillor Radley provided a budget speech summarising the key elements of the budget and highlighting that the budget was balanced due to a contribution of £381K from reserves. Cllr Radley proposed the recommendation, seconded by Councillor Neighbour.

Members considered whether to deal with the recommendations on block or individually and were advised that the Budget is should be debated as a single package.

Members debated:

•           The difficulty budgeting for Local Government especially in the current climate of unusual circumstances brought on by the effect of the Covid-19 pandemic.

•           The loss of recycling revenues from Hampshire County Council and the effect on the budget of losing that revenue.

•           5Cs Contract and the effect on the budget this may have made.

•           Re-instating the Overview and Scrutiny Service Boards for guidance and input to give Councillors greater insight in the budgeting process.

After the debate, a Recorded Vote was taken:

FOR the recommendation:  Councillors Ambler, Axam, Bailey, Blewett, Butler, Clarke, Cockarill, Crisp, Davies, Delaney, Drage, Harward, Kinnell, Lamb, Makepeace-Browne, Neighbour, Oliver, Quarterman, Radley, Smith, Wildsmith.

AGAINST the recommendation:  Councillors Crampton, Crookes, Dorn, Farmer, Forster, Southern, Tomlinson, Wheale, Worlock, Wright.

ABSTENTIONS:  Councillor Kennett.

The Recommendation was agreed.

DECISION

1.         That the Council Tax Base for 2021/22 be noted

(a)       for the whole Council area as 41,055.21 [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.

2.         The Council Tax requirement for the Council’s own purposes for 2021/22 (excluding Parish precepts) is £7,465,479.68  

3.         That the following amounts be calculated for the year 2021/22 in accordance with Sections 31 and 34 to 36 of the Act:

(a)       £46,854,119  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)       £35,924,871  being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

(c)        £10,929,248  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 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)       £266.21 being the amount at 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)       £3,463,769    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)        £181.84 being the amount at 3(d) above less the result given by dividing the amount at 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 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 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.

4.         That it be noted that for the year 2021/22 Hampshire Country Council’s precept figures are subject to approval on the 25th February 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:

4.1       That, having calculated the aggregate in each case of the amounts at 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 2021/22 for each of the categories of dwellings in each of the Parishes.

4.2       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 2021/22 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.

4.3       That the Council concluded the £5 increase in Council Tax for Hart District Council for 2021/22 is not excessive in accordance with principles approved under Section 52ZB Local Government Finance Act 1992

4.4       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.

4.5       That the fees and charges for 2021/22 as set out in Appendix 2 be approved. 

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

4.7       That the revised Capital Programme for 2020/21 to 2021/22 as detailed in Appendix 4 be approved.

4.8       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.