To set the council tax and precepts for 2022/23.

Council considered a report by the Leader of the Council and additional recommendation supplement published on 3 March to set the council tax and precepts for 2022/23 and amend the council tax reduction scheme. The Cabinet Member Finance, Corporate Services and Planning introduced the report and moved the recommendations in the report and supplement.

Council debated the report and supplement.

The Leader of the Council seconded the recommendations in the report and supplement.

The recommendations in the report and supplement were put to the recorded vote and were carried.

FOR (28): Councillors Graham Andrews, Bartlett, Bartrum, Boulter, Bowes, Chowns, Fagan, Foxton, Harrington, Harvey, Hewitt, Hey, Hitchiner, Howells, Jinman, Mike Jones, Marsh, Milln, Norman, Phillips, Price, Stark, Summers, Symonds, Toynbee, Tyler, Watson and Wilding.

AGAINST (8): Councillors Durkin, Johnson, Kenyon, Lester, Millmore, Probert, Rone and Shaw.

ABSTENTIONS (11): Councillor Polly Andrews, Bolderson, Bowen, Gandy, Guthrie, I’Anson, James, Matthews, Stone, Swinglehurst and Tillett.

RESOLVED: That:

a) The precepting authority details incorporated in appendices 1 to 5, relating to town and parishes, West Mercia Police and Hereford and Worcester Fire Authority be approved in accordance with sections 30(2), 34(3), 36(1) and section 40 of the Local Government Finance Act 1992 (as amended) and that the following amounts be approved for the year 2022/23 in accordance with sections 31 to 36 of the Local Government Finance Act 1992, regulation 6 (as amended by the Localism Act 2011):

a.    £385,137,976 being the estimated aggregate expenditure of the council in accordance with section 31A (2) of the act, including all precepts issued to it by parish councils;

b.    £260,451,287 being the estimated aggregate income of the council for the items set out in section 31A (3) of the act (including revenue support grant);

c.    £124,686,689 being the amount by which the aggregate at (a) above exceeds the aggregate at (b) calculated by the council in accordance with section 31A(4) of the act, as its council tax requirement for the year (including parish precepts); [Item R in the formula in Section 31B of the Act]

d.    £1,774.84 being the amount at (c) above divided by the amount of the council tax base 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.    £5,137,976 being the aggregate amount of all special items (parish precepts) referred to in section 34(1) of the act;

f.     £1,701.70 being the amount at (d) above less the result given by dividing the amount at (e) above by the amount of the council tax base 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 (Herefordshire Council band D council tax, excluding parishes); and

b)    it is agreed that the net tax base of 70,252.52 band D equivalent properties (being the gross tax base adjusted for an assumed collection rate) used for setting the budget requirement for 2022/23;

a.    is allocated to band D equivalent dwellings per precept area as shown in appendix 1; and

b.    the individual council tax allocations per valuation band of dwelling by parish (including fire and police precepts) as set out in appendix 5.

c) That the council tax reduction scheme is amended to include that any payment under the Energy Rebate Scheme 2022 is to be disregarded in determining:

(a)    An applicant’s entitlement to a reduction in the scheme or

(b)   The amount of any reduction to which the applicant is entitled.