Agenda item

Having determined its Council Tax Requirement for 2024/25, the Council was now required formally to approve the Council Tax for the area taking into account precepts received from Surrey County Council, Surrey Police and Crime Commissioner and the Parishes.

In approving the Council Tax for 2024/25, it was noted that, in December 2023, a Council Tax base of 39,749.5 Band D equivalent properties had been approved for 2024/25, and that precepts for 2024/25 had been received from the Parishes, Surrey County Council and the Surrey Police and Crime Commissioner.

The Council was reminded that the Levelling Up and Regeneration Act 2023 had received Royal Ascent on 26 October 2023. The Act allowed for a council tax premium to be charged for a dwelling occupied periodically. Members were informed that the required guidance from the Secretary of State was still awaited and the Council would be obliged to have regard to this guidance when received.  It was recommended that the change be introduced from 1 April 2025 and that the premium introduced would be in line with the guidance produced by the Secretary of State. It was advised that 1 April 2025 was the earliest date the change can be introduced as Billing Authorities were required to give a least one full year’s notice from the date the change was adopted.

No changes were proposed for the bandings on the Council Tax Reduction Scheme, which remained frozen following the increase last year. The Council had now introduced a disregard for war pensions in accordance with its Armed Forces Covenant and following representation from the Royal British Legion (RBL)

It was moved by Councillor Leanne MacIntyre, seconded by Councillor Shaun Macdonald and

RESOLVED

(i)     to note that the Council Tax Base for 2024/25 calculated in accordance with regulations made under Section 33(5) of the Local Government Finance Act 1992:

(a)      For the whole Council area is 39,749.5 (Item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the ‘Act)); and

(b)      For dwellings in those parts of the area to which a Parish precept relates the following:

Bisley                                       1,665.23

Chobham                                 2,085.13

West End                                 2,427.52

Windlesham                            8,376.95

(Being the amounts calculated by the Council in accordance with regulation 6 of the Regulations, as the amount of its Council Tax base for the year for dwellings in those parts of the area to which special items relate);

(ii)   that the Council Tax requirement for the Council’s own purposes for 2024/25 (excluding parish precepts and special expenses) is £9,851,730

(iii)  that the following amounts be calculated for the year 2024/25 in accordance with Sections 31 to 36 of the Act:

(a)   £52,612,794 being the aggregate for the amounts which the Council estimates for the items set out in Section 31(A)2 of the Act taking into account all precepts issued to it by Parish Councils.

(b)   £41,723,774  being the aggregate of the amounts which the Council estimates for the items set out in Section31A(3) of the Act.

(c)   £10,889,020 being the amount by which the aggregate at (a) above exceeds the aggregate at (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 of the Act).

(d)   £273.94 being the amount at (c) above (Item R), as divided by Item T ((i) (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)   £1,037,291 being the aggregate amount of all special items referred to in Section 34(1) of the Act;

(f)    £247.85 being the amount at (d) above less the result given by dividing the amount at (e) above by Item T, calculated by the Council in accordance with Section 34(2) of the Act, as the basic amount for its Council Tax for the year for dwellings in those parts of its area to which no Parish precept relates;

(iv)  to note that the County Council and Surrey Police and Crime Commissioner have issued precepts to the Council in accordance with Section 40 of the Local Government Finance Act 1992 for each category of dwelling as indicated in the Table at paragraph 4(i) and 4(ii) of the agenda report;

(v)   that the Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the aggregate amounts shown in the tables at paragraph 4(iii), 4(iv), 4(v) and 4(vi) of the agenda report as the amounts of Council Tax for 2024/25 for each part of its area and for each category of dwellings;

(vi)  to note that the Council’s basic amount of Council Tax for 2024/25 is NOT excessive in accordance with the principles approved under Section 52ZB of the Local Government Finance Act 1992 as the proposed increase is not greater than or equal to 3.00% at Band D; and

(vii)    that, following the Royal Assent of the Levelling Up and Regeneration Act 2023 the change outlined in paragrphs 7.1 to 7.4 of the agenda report be adopted to be introduced from 1 April 2025 and that the premium introduced be in line with the guidance produced by the Secretary of State.

Note: In accordance with the Local Authorities (Standing Orders) (England) (Amendment) Regulations 2014, a recorded vote was taken.

Voting in favour of the motion:

Councillors Alan Ashbery, Louise Ashbery, Cliff Betton, Jonny Cope, Kel Finan-Cooke, Lisa Finan-Cooke, Shaun Garrett, Mary Glauert, Mark Gordon, Julie Hoad, Nirmal Kang, Sarbie Kang, Rob Lee, Shaun Macdonald, Leanne MacIntyre, Emma-Jane McGrath, Lewis Mears, Liz Noble, Jacques Olmo, David O’Mahoney, Ying Perrett, Jonathan Quin, Bob Raikes, Murray Rowlands, Morgan Rise, John Skipper, Pat Tedder, Josh Thorne, Kevin Thompson, Victoria Wheeler, Helen Whitcroft, Valerie White, Richard Wilson.