Agenda item

Council Tax 2014/2015

Minutes:

The Council gave consideration to the report of the Director of Resources, which sought approval for the statutory calculations in respect of setting the Council Tax, to set the total amount of Council Tax for the financial year 2014/2015 for the different categories of dwellings, and to determine that the Council’s Basic Amount of Council Tax for the financial year 2014/2015 was not excessive such that Referendum was not necessary.

 

The Mayor indicated that a card vote would be taken in accordance with the amended Budget Council Procedure.

 

In respect of a motion by Councillor Phil Davies and seconded by Councillor Ann McLachlan, the Council divided as follows –

 

For the motion (37) Councillors R Abbey, P Brightmore, J Crabtree, G Davies, P Davies, W Davies, P Doughty, S Foulkes, P Glasman, R Gregson, P Hackett, M Johnston, AER Jones, C Jones, B Kenny, A Leech, A McLachlan, M McLaughlin, Mrs C Meaden, B Mooney, C Muspratt, S Niblock, T Norbury, M Patrick, D Realey, D Roberts, J Salter, H Smith, PA Smith, W Smith, J Stapleton, M Sullivan, J Walsh, S Whittingham, I Williams, KJ Williams, J Williamson

 

Against the motion (26) Councillors C Blakeley, E Boult, A Brighouse, W Clements, T Cox, D Elderton, G Ellis, L Fraser, P Gilchrist, J Green, J Hale, T Harney, A Hodson, K Hodson, M Hornby, P Kearney, S Kelly, I Lewis, S Mountney, C Povall, Mrs L Rennie, SL Rowlands, A Sykes, GCJ Watt, Mrs P Williams, S Williams

 

One abstention – Councillor D Mitchell

 

The motion was therefore carried (37:26) (One abstention)

 

Resolved (37:26) (One abstention) –

 

(1)  That it be noted that in accordance with Section 31B of the Local Government Finance Act 1992 (as amended), that Cabinet on 10 December 2013 (minute 117) calculated the Council Tax Base 2014/2015 for the whole of the properties in its area as 87,786.2 (Item T in the statutory formula)

 

(2)  That the following amounts be calculated and approved by the Council for the year 2014/2015 in accordance with Sections 32-36 of the Local Government Finance Act 1992 (as amended) (“the Act”);

 

(a)  £112,213,601 being the amount calculated in accordance with Section 31A (4) of the Act (amended) as the Council Tax Requirement for 2014/2015 (item R in the statutory formula). This amount (d) is determined as being the difference between:

 

(i)  £769,097,665 this being the aggregate of the amounts calculated in accordance with Section 31A (2) of the Act (as amended), i.e. the aggregate of the amounts that the Council estimates that will be charged to a revenue account for the year in performing its functions, that are required to be set aside for contingencies and reserves and required to be transferred from its General Fund to its Collection Fund in the year and

 

(ii)  £656,884,064 this being the amount calculated in accordance with Section 31A (3) of the Act (as amended), i.e. the aggregate of the amounts of income that the Council estimates will be credited to a revenue account for the year in accordance with proper practices, the amount of reserves that are estimated to be used to provide for the items referred to in paragraph (2)(a) above, and required to be transferred from its Collection Fund to its General Fund in the year.

 

(b)  £1,278.16 being the amount calculated in accordance with Section 31B (1) of the Act (amended) as the Basic Amount of Council Tax for 2014/15. This amount being calculated as item R in paragraph (2)(a) above divided by item T in paragraph (1) above.

 

(c)  that in accordance with Section 36(1) of the Act that the following amounts are calculated for each valuation band in the area:

 

Wirral Council

 

A

B

C

D

£852.17

£994.20

£1,136.23

£1,278.26

E

F

G

H

£1,562.32

£1,846.38

£2,130.43

£2,556.52

 

(3)  These amounts being the amounts given by multiplying the amount calculated as the basic amount of council tax by the number which in the proportion set out in Section 5(1) of the Act is applicable to dwellings in a particular valuation band which is applicable to dwellings listed in valuation Band D.

 

(4)  That it be determined that the amount set in (2)(c) above as the Council’s Basic Amount of Council Tax for 2014/15 is not excessive in accordance with the principles determined by the Secretary of State under section 52ZC of the Act (as amended) and that no Referendum to approve the Basic Amount of Council Tax is required. The principles require a Referendum to be held for any increases of 2% or above.

 

Wirral – Basic Amount of Council Tax

 

 

2013/14

2014/15

Change

 

£

£

£

Band D

1,278.26

1,278.26

Nil

 

(5)  That it be noted that the Police and Crime Commissioner for Merseyside and the Merseyside Fire and Rescue Service are yet to issue precepts to the Council in accordance with Section 40 of the Local Government Finance Act 1992 for each category of dwellings in the Council’s area.

 

Police and Crime Commission for Merseyside (awaited)

 

A

B

C

D

 

 

 

 

E

F

G

H

 

 

 

 

 

Merseyside Fire and Rescue Service (awaited)

 

A

B

C

D

 

 

 

 

E

F

G

H

 

 

 

 

 

(6)  That the Council hereby sets as the total amount of Council Tax for the year 2014/2015, as being the amounts calculated for each of the categories of dwellings at (2)(c) above, plus the precepts that are issued by the Police and Crime Commissioner for Merseyside and the Merseyside Fire and Rescue Authority.

 

Total Council Tax for Wirral (awaiting Police and Fire)

 

A

B

C

D

 

 

 

 

E

F

G

H

 

 

 

 

 

Local discount under Section 13a of the Local Government Act 1992 (pensioner discounts)

 

(7)  That for the financial year 2014/15 the Council will ensure that a pensioner household (over 70) within Property Bands A-D will receive a 5% award against its Council Tax liability.

 

This applies where –

 

(i)  The Council Tax payer pays Council Tax in Wirral as their main home and all individuals in the household that are counted as resident for Council Tax purposes are aged 70 or over on 1 April 2014 (but where the qualifying age criterion is met after 1 April 2014 eligibility will be effective from the relevant birth date only).

 

(ii)  This reduction will be calculated after deduction of all other Council Tax discounts and reliefs.

 

(iii)  Application must be made for the reduction where it is not currently in payment or the potential claimant is not in receipt of Council Tax Support. No pensioner household in receipt of full Council Tax Support will qualify for the reduction.