Agenda item

To adopt a resolution relating to the Council Tax 2023/24

Meeting of Council, Thursday 23 February 2023 5.30 pm (Item 483.)

To consider the Council Tax resolution for 2023/24.

Minutes:

The Finance and Resources Portfolio Holder presented details of the Council Tax for 2023/24.

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	Coole
Andersen
Bailey
Brooks
Budzynski
Bundy
Burley
G Cooper
M Cooper
Daas
Donnelly
A Dowden
C Dowden
Drew
Ecclestone
Flood
Gidley
Gwynne
Jeffrey
L Lashbrook
P Lashbrook
Lodge
Maltby
K North
P North
Parker
Rowles
Swain
Tasker
Thom
Warnes

Resolved:

1. That approval is noted of the revised revenue forecast for the year 2022/2023 and the revenue estimates for the year 2023/2024, together with the revised capital programme for the year 2022/2023 and the capital programme for the year 2023/2024.

2. That for the purposes of Section 35(2) (d) of the Local Government Finance Act 1992, as amended (the Act), the sum of £343,667, 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 £343,667 herein specified shall be treated as general expenses. The Special Expenses sum equates to an amount of £19.70 per Band D Council Tax.

3. That it be noted that the Head of Finance & Revenues has calculated the Council Tax Base for 2023/2024 for the whole Borough area as 51,968 (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	640	Lockerley	374
Ampfield	917	Longparish	342
Amport	565	Longstock	223
Andover Town	17,444	Melchet Park & Plaitford	133
Appleshaw	273	Michelmersh & Timsbury	455
Ashley	41	Monxton	145
Awbridge	557	Mottisfont	153
Barton Stacey	403	Nether Wallop	412
Bossington	24	North Baddesley	2,507
Braishfield	372	Nursling & Rownhams	2,598
Broughton	570	Over Wallop	809
Bullington	63	Penton Grafton	355
Charlton	865	Penton Mewsey	179
Chilbolton	538	Quarley	80
Chilworth	674	Romsey Town	8,305
East Dean	94	Sherfield English	347
East Tytherley	97	Shipton Bellinger	509
Enham Alamein	260	Smannell	144
Faccombe	45	Stockbridge	338
Fyfield	137	Tangley	304
Goodworth Clatford	419	Thruxton	291
Grateley	262	Upper Clatford	648
Parish of	Tax Base	Parish of	Tax Base
Houghton	239	Valley Park	3,002
Hurstbourne Tarrant	391	Vernham Dean	283
Kimpton	169	Wellow	1,540
King's Somborne	736	West Tytherley, Frenchmoor & Buckholt	311
Leckford	71	Wherwell	249
Linkenholt	25	Total	51,968
Little Somborne	41

4. That the following amounts be now calculated by the Council for the year 2023/2024 in accordance with Sections 31, 34 and 35 of the Act and subsequent regulations:

4(a) £121,113,944 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) £110,528,625 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

4(c) £10,585,319 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) £203.69 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) £2,327,084 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) £158.91 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	220.35	Melchet Park & Plaitford	185.98
Ampfield	205.89	Michelmersh & Timsbury	192.98
Amport	188.11	Monxton	212.19
Andover Town	199.35	Mottisfont	209.56
Parish of	£	Parish of	£
Appleshaw	206.53	Nether Wallop	264.13
Awbridge	181.89	North Baddesley	215.00
Barton Stacey	211.81	Nursling & Rownhams	185.66
Braishfield	219.39	Over Wallop	210.83
Broughton	208.03	Penton Grafton	187.08
Bullington	204.94	Penton Mewsey	225.95
Charlton	197.06	Quarley	198.29
Chilbolton	190.15	Romsey Town	215.92
Chilworth	208.61	Sherfield English	187.73
East Dean	177.53	Shipton Bellinger	219.81
East Tytherley	204.63	Smannell	184.15
Enham Alamein	190.07	Stockbridge	226.85
Fyfield	224.60	Tangley	218.12
Goodworth Clatford	230.48	Thruxton	213.03
Grateley	190.97	Upper Clatford	207.47
Houghton	217.49	Valley Park	171.90
Hurstbourne Tarrant	200.66	Vernham Dean	194.25
Kimpton	215.12	Wellow	211.96
King's Somborne	251.94	West Tytherley, Frenchmoor & Buckholt	208.11
Lockerley	219.49	Wherwell	197.06
Longparish	218.22	All other parts of the Council's area	158.91
Longstock	199.27

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	146.90	171.38	195.87	220.35	269.32	318.28	367.25	440.70
Ampfield	137.26	160.14	183.01	205.89	251.64	297.40	343.15	411.78
Amport	125.41	146.31	167.21	188.11	229.91	271.71	313.52	376.22
Andover Town	132.90	155.05	177.20	199.35	243.65	287.95	332.25	398.70
Appleshaw	137.69	160.63	183.58	206.53	252.43	298.32	344.22	413.06

Band	A	B	C	D	E	F	G	H
	£	£	£	£	£	£	£	£
Parish of
Awbridge	121.26	141.47	161.68	181.89	222.31	262.73	303.15	363.78
Barton Stacey	141.21	164.74	188.28	211.81	258.88	305.95	353.02	423.62
Braishfield	146.26	170.64	195.01	219.39	268.14	316.90	365.65	438.78
Broughton	138.69	161.80	184.92	208.03	254.26	300.49	346.72	416.06
Bullington	136.63	159.40	182.17	204.94	250.48	296.02	341.57	409.88
Charlton	131.37	153.27	175.16	197.06	240.85	284.64	328.43	394.12
Chilbolton	126.77	147.89	169.02	190.15	232.41	274.66	316.92	380.30
Chilworth	139.07	162.25	185.43	208.61	254.97	301.33	347.68	417.22
East Dean	118.35	138.08	157.80	177.53	216.98	256.43	295.88	355.06
East Tytherley	136.42	159.16	181.89	204.63	250.10	295.58	341.05	409.26
Enham Alamein	126.71	147.83	168.95	190.07	232.31	274.55	316.78	380.14
Fyfield	149.73	174.69	199.64	224.60	274.51	324.42	374.33	449.20
Goodworth Clatford	153.65	179.26	204.87	230.48	281.70	332.92	384.13	460.96
Grateley	127.31	148.53	169.75	190.97	233.41	275.85	318.28	381.94
Houghton	144.99	169.16	193.32	217.49	265.82	314.15	362.48	434.98
Hurstbourne Tarrant	133.77	156.07	178.36	200.66	245.25	289.84	334.43	401.32
Kimpton	143.41	167.32	191.22	215.12	262.92	310.73	358.53	430.24
King's Somborne	167.96	195.95	223.95	251.94	307.93	363.91	419.90	503.88
Lockerley	146.33	170.71	195.10	219.49	268.27	317.04	365.82	438.98
Longparish	145.48	169.73	193.97	218.22	266.71	315.21	363.70	436.44
Longstock	132.85	154.99	177.13	199.27	243.55	287.83	332.12	398.54
Melchet Park & Plaitford	123.99	144.65	165.32	185.98	227.31	268.64	309.97	371.96
Michelmersh & Timsbury	128.65	150.10	171.54	192.98	235.86	278.75	321.63	385.96
Monxton	141.46	165.04	188.61	212.19	259.34	306.50	353.65	424.38
Mottisfont	139.71	162.99	186.28	209.56	256.13	302.70	349.27	419.12
Nether Wallop	176.09	205.43	234.78	264.13	322.83	381.52	440.22	528.26
Band	A	B	C	D	E	F	G	H
	£	£	£	£	£	£	£	£
Parish of
North Baddesley	143.33	167.22	191.11	215.00	262.78	310.56	358.33	430.00
Nursling & Rownhams	123.77	144.40	165.03	185.66	226.92	268.18	309.43	371.32
Over Wallop	140.55	163.98	187.40	210.83	257.68	304.53	351.38	421.66
Penton Grafton	124.72	145.51	166.29	187.08	228.65	270.23	311.80	374.16
Penton Mewsey	150.63	175.74	200.84	225.95	276.16	326.37	376.58	451.90
Quarley	132.19	154.23	176.26	198.29	242.35	286.42	330.48	396.58
Romsey Town	143.95	167.94	191.93	215.92	263.90	311.88	359.87	431.84
Sherfield English	125.15	146.01	166.87	187.73	229.45	271.17	312.88	375.46
Shipton Bellinger	146.54	170.96	195.39	219.81	268.66	317.50	366.35	439.62
Smannell	122.77	143.23	163.69	184.15	225.07	265.99	306.92	368.30
Stockbridge	151.23	176.44	201.64	226.85	277.26	327.67	378.08	453.70
Tangley	145.41	169.65	193.88	218.12	266.59	315.06	363.53	436.24
Thruxton	142.02	165.69	189.36	213.03	260.37	307.71	355.05	426.06
Upper Clatford	138.31	161.37	184.42	207.47	253.57	299.68	345.78	414.94
Valley Park	114.60	133.70	152.80	171.90	210.10	248.30	286.50	343.80
Vernham Dean	129.50	151.08	172.67	194.25	237.42	280.58	323.75	388.50
Wellow	141.31	164.86	188.41	211.96	259.06	306.16	353.27	423.92
West Tytherley, Frenchmoor & Buckholt	138.74	161.86	184.99	208.11	254.36	300.60	346.85	416.22
Wherwell	131.37	153.27	175.16	197.06	240.85	284.64	328.43	394.12
All other parts of the Council’s area	105.94	123.60	141.25	158.91	194.22	229.54	264.85	317.82

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 2023/2024 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 2023/2024, 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
£	£	£	£	£	£	£	£
973.50	1,135.75	1,298.00	1,460.25	1,784.75	2,109.25	2,433.75	2,920.50

6(b) For the year 2023/2024, 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
£	£	£	£	£	£	£	£
167.64	195.58	223.52	251.46	307.34	363.22	419.10	502.92

6(c) For the year 2023/2024, 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
£	£	£	£	£	£	£	£
53.62	62.56	71.49	80.43	98.30	116.18	134.05	160.86

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 2023/2024 for each of the categories of dwellings shown below:

Valuation Bands

Band	A	B	C	D	E	F	G	H
	£	£	£	£	£	£	£	£
Parish of
Abbotts Ann	1341.66	1565.28	1788.87	2012.49	2459.70	2906.94	3354.15	4024.98
Ampfield	1332.02	1554.03	1776.02	1998.03	2442.03	2886.05	3330.05	3996.06
Amport	1320.17	1540.20	1760.22	1980.25	2420.30	2860.37	3300.42	3960.50
Andover Town	1327.66	1548.94	1770.21	1991.49	2434.04	2876.61	3319.15	3982.98
Appleshaw	1332.45	1554.53	1776.59	1998.67	2442.81	2886.97	3331.12	3997.34
Awbridge	1316.02	1535.36	1754.69	1974.03	2412.70	2851.38	3290.05	3948.06
Barton Stacey	1335.97	1558.63	1781.28	2003.95	2449.27	2894.60	3339.92	4007.90
Braishfield	1341.02	1564.53	1788.02	2011.53	2458.53	2905.55	3352.55	4023.06
Broughton	1333.45	1555.69	1777.92	2000.17	2444.65	2889.14	3333.62	4000.34
Bullington	1331.39	1553.29	1775.18	1997.08	2440.87	2884.68	3328.47	3994.16
Charlton	1326.13	1547.16	1768.17	1989.20	2431.24	2873.30	3315.33	3978.40
Chilbolton	1321.53	1541.79	1762.03	1982.29	2422.79	2863.31	3303.82	3964.58
Chilworth	1333.83	1556.15	1778.44	2000.75	2445.35	2889.98	3334.58	4001.50
East Dean	1313.11	1531.97	1750.81	1969.67	2407.37	2845.09	3282.78	3939.34
East Tytherley	1331.18	1553.05	1774.90	1996.77	2440.49	2884.23	3327.95	3993.54
Enham Alamein	1321.47	1541.73	1761.96	1982.21	2422.69	2863.20	3303.68	3964.42
Fyfield	1344.49	1568.58	1792.65	2016.74	2464.90	2913.08	3361.23	4033.48
Goodworth Clatford	1348.41	1573.16	1797.88	2022.62	2472.08	2921.57	3371.03	4045.24
Grateley	1322.07	1542.43	1762.76	1983.11	2423.79	2864.50	3305.18	3966.22
Houghton	1339.75	1563.05	1786.33	2009.63	2456.21	2902.81	3349.38	4019.26
Hurstbourne Tarrant	1328.53	1549.96	1771.37	1992.80	2435.64	2878.50	3321.33	3985.60
Kimpton	1338.17	1561.21	1784.22	2007.26	2453.31	2899.38	3345.43	4014.52
King's Somborne	1362.72	1589.85	1816.95	2044.08	2498.31	2952.57	3406.80	4088.16
Lockerley	1341.09	1564.61	1788.11	2011.63	2458.65	2905.69	3352.72	4023.26
Longparish	1340.24	1563.62	1786.98	2010.36	2457.10	2903.86	3350.60	4020.72
Longstock	1327.61	1548.88	1770.14	1991.41	2433.94	2876.49	3319.02	3982.82
Melchet Park & Plaitford	1318.75	1538.54	1758.32	1978.12	2417.70	2857.29	3296.87	3956.24
Band	A	B	C	D	E	F	G	H
	£	£	£	£	£	£	£	£
Parish of
Michelmersh & Timsbury	1323.41	1543.99	1764.54	1985.12	2426.25	2867.40	3308.53	3970.24
Monxton	1336.22	1558.93	1781.62	2004.33	2449.73	2895.15	3340.55	4008.66
Mottisfont	1334.47	1556.88	1779.28	2001.70	2446.52	2891.35	3336.17	4003.40
Nether Wallop	1370.85	1599.33	1827.79	2056.27	2513.21	2970.17	3427.12	4112.54
North Baddesley	1338.09	1561.12	1784.12	2007.14	2453.16	2899.21	3345.23	4014.28
Nursling & Rownhams	1318.53	1538.30	1758.04	1977.80	2417.30	2856.83	3296.33	3955.60
Over Wallop	1335.31	1557.87	1780.41	2002.97	2448.07	2893.19	3338.28	4005.94
Penton Grafton	1319.48	1539.40	1759.30	1979.22	2419.04	2858.88	3298.70	3958.44
Penton Mewsey	1345.39	1569.63	1793.85	2018.09	2466.55	2915.03	3363.48	4036.18
Quarley	1326.95	1548.12	1769.26	1990.43	2432.74	2875.07	3317.38	3980.86
Romsey Town	1338.71	1561.83	1784.94	2008.06	2454.29	2900.54	3346.77	4016.12
Sherfield English	1319.91	1539.91	1759.88	1979.87	2419.83	2859.82	3299.78	3959.74
Shipton Bellinger	1341.30	1564.86	1788.39	2011.95	2459.04	2906.16	3353.25	4023.90
Smannell	1317.53	1537.12	1756.70	1976.29	2415.46	2854.65	3293.82	3952.58
Stockbridge	1345.99	1570.33	1794.65	2018.99	2467.65	2916.33	3364.98	4037.98
Tangley	1340.17	1563.54	1786.89	2010.26	2456.98	2903.72	3350.43	4020.52
Thruxton	1336.78	1559.58	1782.37	2005.17	2450.76	2896.36	3341.95	4010.34
Upper Clatford	1333.07	1555.26	1777.42	1999.61	2443.96	2888.33	3332.68	3999.22
Valley Park	1309.36	1527.59	1745.81	1964.04	2400.49	2836.95	3273.40	3928.08
Vernham Dean	1324.26	1544.98	1765.67	1986.39	2427.80	2869.24	3310.65	3972.78
Wellow	1336.07	1558.75	1781.42	2004.10	2449.45	2894.82	3340.17	4008.20
West Tytherley, Frenchmoor & Buckholt	1333.50	1555.76	1777.99	2000.25	2444.74	2889.26	3333.75	4000.50
Wherwell	1326.13	1547.16	1768.17	1989.20	2431.24	2873.30	3315.33	3978.40
All other parts of the Council’s area	1300.70	1517.49	1734.26	1951.05	2384.61	2818.19	3251.75	3902.10

Supporting documents:

Council Tax Resolution February 2023, item 483. PDF 303 KB