Agenda item

To adopt a resolution relating to the Council Tax for 2024/2025

Meeting of Council, Thursday 29 February 2024 5.30 pm (Item 470.)

To consider the Council Tax resolution for 2024/25.

Minutes:

The Finance and Resources Portfolio Holder presented details of the Council Tax for 2024/25 and proposed an alteration to the motion to replace the figure shown for Andover Town Council on page 103 from £226.17 to £206.32. The meeting’s consent was signalled without discussion.

The Worshipful the Mayor reminded Councillors that a recorded vote was required on this item. The Head of Legal and Democratic Services took the vote, Members voted as follows:

For	Against	Abstained
Adams-King	Gregori	Burnage
Andersen	Hughes	G Cooper
Bailey		M Cooper
K Brooks		Dunleavey
Z Brooks		Daas
Budzynski		Ford
Bundy		Gidley
Donnelly		Kohli
Drew		Parker
Flood		Warnes
Jeffrey		Yalden
Johnston
L Lashbrook
P Lashbrook
Lodge
MacDonald
Matthews
Neal
Swain

Resolved:

1. That approval is noted of the revised revenue forecast for the year 2023/2024 and the revenue estimates for the year 2024/2025, together with the revised capital programme for the year 2023/2024 and the capital programme for the year 2024/2025.

2. That for the purposes of Section 35(2) (d) of the Local Government Finance Act 1992, as amended (the Act), the sum of £343,604, being the aggregate sum of expenses in relation to burial grounds, sports grounds and playgrounds incurred by the Council in performing in the parish of Andover the functions not performed by the Town Council, shall be treated as Special Expenses and any expenditure other than the £343,604 herein specified shall be treated as general expenses. The Special Expenses sum equates to an amount of £19.85 per Band D Council Tax.

3. That it be noted that the Head of Finance & Revenues has calculated the Council Tax Base for 2024/2025 for the whole Borough area as 52,059 (Item T in the formula in Section 31B(1) of the Act) and, in those parts of its area to which a Parish/Town precept relates, as per the table below:

Parish of	Tax Base	Parish of	Tax Base
Abbotts Ann	637	Lockerley	370
Ampfield	915	Longparish	351
Amport	562	Longstock	225
Andover Town	17,310	Melchet Park & Plaitford	132
Appleshaw	274	Michelmersh & Timsbury	456
Ashley	42	Monxton	140
Awbridge	555	Mottisfont	150
Barton Stacey	405	Nether Wallop	415
Bossington	23	North Baddesley	2,531
Braishfield	371	Nursling & Rownhams	2,692
Broughton	568	Over Wallop	814
Bullington	64	Penton Grafton	354
Charlton	865	Penton Mewsey	179
Chilbolton	535	Quarley	77
Chilworth	731	Romsey Town	8,330
East Dean	93	Sherfield English	349
East Tytherley	94	Shipton Bellinger	512
Enham Alamein	254	Smannell	153
Faccombe	47	Stockbridge	349
Fyfield	136	Tangley	301
Parish of	Tax Base	Parish of	Tax Base
Goodworth Clatford	419	Thruxton	290
Grateley	265	Upper Clatford	643
Houghton	246	Valley Park	2,987
Hurstbourne Tarrant	393	Vernham Dean	285
Kimpton	167	Wellow	1,570
King's Somborne	743	West Tytherley, Frenchmoor & Buckholt	303
Leckford	69	Wherwell	252
Linkenholt	25	Total	52,059
Little Somborne	41

4. That the following amounts be now calculated by the Council for the year 2024/2025 in accordance with Sections 31, 34 and 35 of the Act and subsequent regulations:

4(a) £133,218,927 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/Town Councils.

4(b) £122,206,234 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

4(c) £11,012,693 being the amount by which the aggregate at 4(a) above exceeds the aggregate at 4(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).

4(d) £211.54 being the amount at 4(c) above (Item R), divided by 3 above (Item T), 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/Town precepts).

4(e) £2,479,722 being the aggregate amount of all special items (the amount at 2 above and Parish/Town precepts) referred to in Section 35(1) of the Act.

4(f) £163.91 being the amount at 4(d) above less the result given by dividing the amount at 4(e) above by 3 above (Item T), 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/Town precept relates.

4(g) Part of the Council’s area:

Parish of	£	Parish of	£
Abbotts Ann	231.81	Melchet Park & Plaitford	192.70
Ampfield	212.84	Michelmersh & Timsbury	211.06
Amport	211.95	Monxton	221.05
Andover Town	226.17	Mottisfont	218.91
Appleshaw	218.65	Nether Wallop	268.37
Awbridge	188.50	North Baddesley	222.25
Barton Stacey	219.45	Nursling & Rownhams	190.66
Braishfield	227.59	Over Wallop	215.51
Broughton	216.48	Penton Grafton	206.28
Bullington	209.22	Penton Mewsey	230.95
Charlton	210.15	Quarley	204.82
Chilbolton	219.61	Romsey Town	223.59
Chilworth	211.79	Sherfield English	195.43
East Dean	201.54	Shipton Bellinger	226.41
East Tytherley	211.09	Smannell	191.23
Enham Alamein	198.04	Stockbridge	233.59
Fyfield	230.09	Tangley	213.74
Goodworth Clatford	239.06	Thruxton	224.25
Grateley	201.65	Upper Clatford	225.73
Houghton	241.15	Valley Park	177.30
Hurstbourne Tarrant	210.98	Vernham Dean	213.03
Kimpton	223.79	Wellow	218.55
King's Somborne	256.10	West Tytherley, Frenchmoor & Buckholt	214.41
Lockerley	225.14	Wherwell	205.58
Longparish	221.73	All other parts of the Council's area	163.91
Longstock	203.91

being the amounts given by adding to the amount at 4(f) above, the amounts of the special item or items relating to dwellings in those parts of the Council's area mentioned above divided in each case by the Council Tax Base for that part of the Council's area, 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.

4(h) Part of the Council’s area:

Valuation Bands

Band	A	B	C	D	E	F	G	H
	£	£	£	£	£	£	£	£
Parish of
Abbotts Ann	154.54	180.30	206.06	231.81	283.32	334.84	386.35	463.62
Ampfield	141.89	165.55	189.19	212.84	260.13	307.44	354.73	425.68
Amport	141.30	164.85	188.40	211.95	259.05	306.15	353.25	423.90
Andover Town	137.54	160.48	183.39	206.32	252.16	298.02	343.86	412.64
Appleshaw	145.76	170.07	194.36	218.65	267.23	315.83	364.41	437.30
Awbridge	125.66	146.62	167.56	188.50	230.38	272.28	314.16	377.00
Barton Stacey	146.30	170.69	195.07	219.45	268.21	316.98	365.75	438.90
Braishfield	151.72	177.02	202.30	227.59	278.16	328.74	379.31	455.18
Broughton	144.32	168.38	192.43	216.48	264.58	312.69	360.80	432.96
Bullington	139.48	162.73	185.98	209.22	255.71	302.21	348.70	418.44
Charlton	140.10	163.45	186.80	210.15	256.85	303.55	350.25	420.30
Chilbolton	146.40	170.81	195.21	219.61	268.41	317.22	366.01	439.22
Chilworth	141.19	164.73	188.26	211.79	258.85	305.92	352.98	423.58
East Dean	134.36	156.76	179.15	201.54	246.32	291.11	335.90	403.08
East Tytherley	140.72	164.19	187.64	211.09	257.99	304.91	351.81	422.18
Enham Alamein	132.02	154.04	176.04	198.04	242.04	286.06	330.06	396.08
Fyfield	153.39	178.96	204.53	230.09	281.22	332.35	383.48	460.18
Goodworth Clatford	159.37	185.94	212.50	239.06	292.18	345.31	398.43	478.12
Grateley	134.43	156.84	179.25	201.65	246.46	291.27	336.08	403.30
Houghton	160.76	187.57	214.36	241.15	294.73	348.33	401.91	482.30
Hurstbourne Tarrant	140.65	164.10	187.54	210.98	257.86	304.75	351.63	421.96
Kimpton	149.19	174.06	198.93	223.79	273.52	323.25	372.98	447.58
King's Somborne	170.73	199.19	227.65	256.10	313.01	369.92	426.83	512.20
Lockerley	150.09	175.11	200.13	225.14	275.17	325.20	375.23	450.28
Longparish	147.82	172.46	197.10	221.73	271.00	320.28	369.55	443.46
Longstock	135.94	158.60	181.26	203.91	249.22	294.54	339.85	407.82
Melchet Park & Plaitford	128.46	149.88	171.29	192.70	235.52	278.35	321.16	385.40
Michelmersh & Timsbury	140.70	164.16	187.61	211.06	257.96	304.87	351.76	422.12
Monxton	147.36	171.93	196.49	221.05	270.17	319.30	368.41	442.10
Mottisfont	145.94	170.27	194.59	218.91	267.55	316.20	364.85	437.82
Nether Wallop	178.91	208.74	238.55	268.37	328.00	387.65	447.28	536.74
North Baddesley	148.16	172.87	197.56	222.25	271.63	321.03	370.41	444.50
Nursling & Rownhams	127.10	148.30	169.48	190.66	233.02	275.40	317.76	381.32
Over Wallop	143.67	167.62	191.57	215.51	263.40	311.29	359.18	431.02
Penton Grafton	137.52	160.44	183.36	206.28	252.12	297.96	343.80	412.56
Penton Mewsey	153.96	179.63	205.29	230.95	282.27	333.60	384.91	461.90
Quarley	136.54	159.31	182.06	204.82	250.33	295.85	341.36	409.64
Romsey Town	149.06	173.91	198.75	223.59	273.27	322.96	372.65	447.18
Sherfield English	130.28	152.01	173.72	195.43	238.85	282.29	325.71	390.86
Shipton Bellinger	150.94	176.10	201.26	226.41	276.72	327.04	377.35	452.82
Smannell	127.48	148.74	169.98	191.23	233.72	276.22	318.71	382.46
Stockbridge	155.72	181.69	207.64	233.59	285.49	337.41	389.31	467.18
Tangley	142.49	166.25	189.99	213.74	261.23	308.74	356.23	427.48
Thruxton	149.50	174.42	199.34	224.25	274.08	323.92	373.75	448.50
Upper Clatford	150.48	175.57	200.65	225.73	275.89	326.06	376.21	451.46
Valley Park	118.20	137.90	157.60	177.30	216.70	256.10	295.50	354.60
Vernham Dean	142.02	165.69	189.36	213.03	260.37	307.71	355.05	426.06
Wellow	145.70	169.99	194.27	218.55	267.11	315.68	364.25	437.10
West Tytherley, Frenchmoor & Buckholt	142.94	166.77	190.59	214.41	262.05	309.70	357.35	428.82
Wherwell	137.05	159.90	182.74	205.58	251.26	296.95	342.63	411.16
All other parts of the Council’s area	109.27	127.49	145.70	163.91	200.33	236.76	273.18	327.82

being the amounts given by multiplying the amounts at 4(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.

5. That in accordance with Section 52ZB of the Act, the Council's basic amount of Council Tax for the year 2024/2025 is not excessive.

6. That the following details in respect of precept authorities are noted. These figures are based on anticipated budget amounts that will be approved by the various preceptors between the publication of this agenda and the Council meeting. Any changes to the figures below will be reported accordingly.

6(a) For the year 2024/2025, the Hampshire County Council have stated the following amounts in precepts issued to the Council, in accordance with the requirements of the Act, for each of the categories of dwellings shown below:

Valuation Bands

A	B	C	D	E	F	G	H
£	£	£	£	£	£	£	£
1,022.16	1,192.52	1,362.88	1,533.24	1,873.96	2,214.68	2,555.40	3,066.48

6(b) For the year 2024/2025, the Police and Crime Commissioner for Hampshire has stated the following amounts in precepts issued to the Council, in accordance with the requirements of the Act, for each of the categories of dwellings shown below:

Valuation Bands

A	B	C	D	E	F	G	H
£	£	£	£	£	£	£	£
174.31	203.36	232.41	261.46	319.56	377.66	435.77	522.92

6(c) For the year 2024/2025, the Hampshire and Isle of Wight Fire and Rescue Authority have stated the following amounts in precepts issued to the Council, in accordance with the requirements of the Act, for each of the categories of dwellings shown below:

Valuation Bands

A	B	C	D	E	F	G	H
£	£	£	£	£	£	£	£
55.23	64.43	73.64	82.84	101.25	119.66	138.07	165.68

7. That having calculated the aggregate in each case of the amounts at 4(h) and 6(a), 6(b) and 6(c) above, the Council, in accordance with the requirements of the Act, hereby sets the following amounts as the amounts of Council Tax for each of its areas for the year 2024/2025 for each of the categories of dwellings shown below:

Valuation Bands

Band	A	B	C	D	E	F	G	H
	£	£	£	£	£	£	£	£
Parish of
Abbotts Ann	1406.24	1640.61	1874.99	2109.35	2578.09	3046.84	3515.59	4218.70
Ampfield	1393.59	1625.86	1858.12	2090.38	2554.90	3019.44	3483.97	4180.76
Amport	1393.00	1625.16	1857.33	2089.49	2553.82	3018.15	3482.49	4178.98
Andover Town	1389.24	1620.79	1852.32	2083.86	2546.93	3010.02	3473.10	4167.72
Appleshaw	1397.46	1630.38	1863.29	2096.19	2562.00	3027.83	3493.65	4192.38
Awbridge	1377.36	1606.93	1836.49	2066.04	2525.15	2984.28	3443.40	4132.08
Barton Stacey	1398.00	1631.00	1864.00	2096.99	2562.98	3028.98	3494.99	4193.98
Braishfield	1403.42	1637.33	1871.23	2105.13	2572.93	3040.74	3508.55	4210.26
Broughton	1396.02	1628.69	1861.36	2094.02	2559.35	3024.69	3490.04	4188.04
Bullington	1391.18	1623.04	1854.91	2086.76	2550.48	3014.21	3477.94	4173.52
Charlton	1391.80	1623.76	1855.73	2087.69	2551.62	3015.55	3479.49	4175.38
Chilbolton	1398.10	1631.12	1864.14	2097.15	2563.18	3029.22	3495.25	4194.30
Chilworth	1392.89	1625.04	1857.19	2089.33	2553.62	3017.92	3482.22	4178.66
East Dean	1386.06	1617.07	1848.08	2079.08	2541.09	3003.11	3465.14	4158.16
East Tytherley	1392.42	1624.50	1856.57	2088.63	2552.76	3016.91	3481.05	4177.26
Enham Alamein	1383.72	1614.35	1844.97	2075.58	2536.81	2998.06	3459.30	4151.16
Fyfield	1405.09	1639.27	1873.46	2107.63	2575.99	3044.35	3512.72	4215.26
Goodworth Clatford	1411.07	1646.25	1881.43	2116.60	2586.95	3057.31	3527.67	4233.20
Grateley	1386.13	1617.15	1848.18	2079.19	2541.23	3003.27	3465.32	4158.38
Houghton	1412.46	1647.88	1883.29	2118.69	2589.50	3060.33	3531.15	4237.38
Hurstbourne Tarrant	1392.35	1624.41	1856.47	2088.52	2552.63	3016.75	3480.87	4177.04
Kimpton	1400.89	1634.37	1867.86	2101.33	2568.29	3035.25	3502.22	4202.66
King's Somborne	1422.43	1659.50	1896.58	2133.64	2607.78	3081.92	3556.07	4267.28
Lockerley	1401.79	1635.42	1869.06	2102.68	2569.94	3037.20	3504.47	4205.36
Longparish	1399.52	1632.77	1866.03	2099.27	2565.77	3032.28	3498.79	4198.54
Longstock	1387.64	1618.91	1850.19	2081.45	2543.99	3006.54	3469.09	4162.90
Melchet Park & Plaitford	1380.16	1610.19	1840.22	2070.24	2530.29	2990.35	3450.40	4140.48
Michelmersh & Timsbury	1392.40	1624.47	1856.54	2088.60	2552.73	3016.87	3481.00	4177.20
Monxton	1399.06	1632.24	1865.42	2098.59	2564.94	3031.30	3497.65	4197.18
Mottisfont	1397.64	1630.58	1863.52	2096.45	2562.32	3028.20	3494.09	4192.90
Nether Wallop	1430.61	1669.05	1907.48	2145.91	2622.77	3099.65	3576.52	4291.82
North Baddesley	1399.86	1633.18	1866.49	2099.79	2566.40	3033.03	3499.65	4199.58
Nursling & Rownhams	1378.80	1608.61	1838.41	2068.20	2527.79	2987.40	3447.00	4136.40
Over Wallop	1395.37	1627.93	1860.50	2093.05	2558.17	3023.29	3488.42	4186.10
Penton Grafton	1389.22	1620.75	1852.29	2083.82	2546.89	3009.96	3473.04	4167.64
Penton Mewsey	1405.66	1639.94	1874.22	2108.49	2577.04	3045.60	3514.15	4216.98
Quarley	1388.24	1619.62	1850.99	2082.36	2545.10	3007.85	3470.60	4164.72
Romsey Town	1400.76	1634.22	1867.68	2101.13	2568.04	3034.96	3501.89	4202.26
Sherfield English	1381.98	1612.32	1842.65	2072.97	2533.62	2994.29	3454.95	4145.94
Shipton Bellinger	1402.64	1636.41	1870.19	2103.95	2571.49	3039.04	3506.59	4207.90
Smannell	1379.18	1609.05	1838.91	2068.77	2528.49	2988.22	3447.95	4137.54
Stockbridge	1407.42	1642.00	1876.57	2111.13	2580.26	3049.41	3518.55	4222.26
Tangley	1394.19	1626.56	1858.92	2091.28	2556.00	3020.74	3485.47	4182.56
Thruxton	1401.20	1634.73	1868.27	2101.79	2568.85	3035.92	3502.99	4203.58
Upper Clatford	1402.18	1635.88	1869.58	2103.27	2570.66	3038.06	3505.45	4206.54
Valley Park	1369.90	1598.21	1826.53	2054.84	2511.47	2968.10	3424.74	4109.68
Vernham Dean	1393.72	1626.00	1858.29	2090.57	2555.14	3019.71	3484.29	4181.14
Wellow	1397.40	1630.30	1863.20	2096.09	2561.88	3027.68	3493.49	4192.18
West Tytherley, Frenchmoor & Buckholt	1394.64	1627.08	1859.52	2091.95	2556.82	3021.70	3486.59	4183.90
Wherwell	1388.75	1620.21	1851.67	2083.12	2546.03	3008.95	3471.87	4166.24
All other parts of the Council’s area	1360.97	1587.80	1814.63	2041.45	2495.10	2948.76	3402.42	4082.90

Supporting documents:

Council Tax Resolution 2024-25, item 470. PDF 173 KB