Accounts and Governance Committee Minutes: 23 February 2012

Present:

AGc/28/2/12 Apologies for Absence

Apologies for absence were received from Councillor Ms P Godwin.

AGc/29/2/12 Declarations of Interest

There were no declarations of interest made at this meeting.

AGc/30/2/12 Setting of Combined Council Tax 2012-2013

The Committee considered report F13/12 of the Director of Finance which asked Members to set, for the 2012-2013 financial year, an amount of Council Tax for each category of dwelling in its area as required by Section 30(1) of the Local Government Finance Act 1992. At its meeting on 16 June 2011, Council delegated the function to the Accounts and Governance Committee.

RESOLVED that:

2. Recommendations

1. Council Tax Base
   
   It be noted that on 19 December 2011, under powers delegated under Part 3, Schedule 1, Paragraph 7 of the Council's Constitution, the Director of Finance, calculated the Council Tax Base for the financial year 2012/2013:
   
   
   1. for the whole Council area as 20,583.05 [Item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the "Act")] ; and
      
      
   2. for each part of the Council's area:
      
      

      Parish	Tax Base
      Ainstable	231.09
      Alston Moor	773.98
      Appleby-in-Westmorland	1,137.81
      Asby	154.45
      Askham	165.63
      Bampton	166.84
      Bandleyside	206.41
      Barton	143.66
      Bolton	189.50
      Brough	249.43
      Brough Sowerby	63.70
      Brougham	129.63
      Castle Sowerby	148.42
      Catterlen	163.83
      Cliburn	106.46
      Clifton	185.73
      Crackenthorpe	43.97
      Crosby Garrett	58.57
      Crosby Ravensworth	220.16
      Culgaith	355.94
      Dacre	638.44
      Dufton	94.92
      Glassonby	138.58
      Great Salkeld	187.56
      Greystoke	353.10
      Hartley	66.65
      Helbeck	7.67
      Hesket	1,025.19
      Hunsonby	158.59
      Hutton	153.08
      Kaber	42.97
      Kings Meaburn	47.44
      Kirkby Stephen	664.14
      Kirkby Thore	251.46
      Kirkoswald	346.07
      Langwathby	340.11
      Lazonby	390.57
      Long Marton	288.15
      Lowther	165.64
      Mallerstang	64.14
      Martindale	42.86
      Matterdale	317.39
      Milburn	69.80
      Morland	172.44
      Mungrisdale	153.91
      Murton	152.48
      Musgrave	66.73
      Nateby	43.46
      Newbiggin	42.01
      Newby	79.55
      Orton	269.49
      Ousby	177.76
      Patterdale	296.79
      Ravenstonedale	251.42
      Shap	503.01
      Skelton	446.12
      Sleagill	49.89
      Sockbridge and Tirril	184.37
      Soulby	78.27
      Stainmore	118.16
      Great Strickland	98.25
      Little Strickland	30.68
      Tebay	282.32
      Temple Sowerby	172.42
      Threlkeld	204.86
      Thrimby	11.08
      Waitby	28.72
      Warcop and Bleatarn	213.16
      Wharton	17.03
      Winton	93.87
      Yanwath and Eamont Bridge	214.50
      Unparished Area: Penrith	5,380.57
      Total	20,583.05

      
      
2. Council Tax Requirement
   
   The Council Tax requirement for the Council's own purposes for 2012-2013 (excluding Parish Precepts) be £3,593,183.
   
   The following amounts be calculated for the year 2012-2013 in accordance with sections 31 to 36 of the Act:
   
   

   		£
   (i)	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 councils	7,475,560
   (ii)	Being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act	3,421,495
   (iii)	Being the amount by which the aggregate at 2.b.(i) above exceeds the aggregate at 2.b.(ii) 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 31(b) of the Act)	4,054,065
   (iv)	Being the amount at 2.b.(iii) above (Item R), all divided by Item T (2.a.(i) 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 Special Items)	196.96
   (v)	Being the aggregate amount of all Special Items (Parish Precepts and Special Expenses) referred to in Section 34(1) of the Act.	602,648

   
   
3. Basic Amount of Tax
   
   

   (i)

   Being the amount at 2.b.(iv) above, less the result given by dividing the amount at 2.b.(v) above by Item T (2.a.(i) above), 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 Special Items relate.

   167.68

   
   
4. Calculation of Tax for Different Valuation Bands
   
   
   1. That the amounts to be taken into account in respect of each category of dwellings listed in a particular valuation band be calculated by multiplying the amounts at 2.c.(i) above by the proportion set out in section 5(1) of the Local Government Finance Act 1992 as being applicable to each valuation band and dividing by the proportion applicable to Band D.
      
      
   2. In accordance with section 36 of that Act, the amount of Special Items applicable to each of the Council's areas is divided by the Council Tax Base for the area and then divided by the relevant proportion for each valuation band (see section 3.2 of Appendix A). These amounts are added to the result of the calculation at 2.d.(i) above, the results being as follows:
      
      

      Parish	Band A £	Band B £	Band C £	Band D £	Band E £	Band F £	Band G £	Band H £
      Ainstable	139.92	163.23	186.55	209.87	256.51	303.15	349.79	419.74
      Alston Moor	134.15	156.50	178.86	201.22	245.94	290.66	335.37	402.44
      Appleby-in-Westmorland	162.77	189.89	217.02	244.14	298.39	352.65	406.91	488.28
      Asby	143.57	167.51	191.43	215.36	263.21	311.08	358.93	430.72
      Askham	135.94	158.60	181.25	203.91	249.22	294.54	339.85	407.82
      Bampton	129.63	151.23	172.84	194.44	237.65	280.87	324.07	388.88
      Bandleyside	121.17	141.36	161.56	181.75	222.14	262.53	302.92	363.50
      Barton	123.47	144.05	164.62	185.20	226.35	267.52	308.67	370.40
      Bolton	133.51	155.76	178.01	200.26	244.76	289.27	333.77	400.52
      Brough	146.28	170.66	195.04	219.42	268.18	316.94	365.70	438.84
      Brough Sowerby	117.96	137.62	157.28	176.94	216.26	255.59	294.90	353.88
      Brougham	113.85	132.82	151.80	170.77	208.72	246.67	284.62	341.54
      Castle Sowerby	118.98	138.80	158.63	178.46	218.12	257.78	297.44	356.92
      Catterlen	127.51	148.76	170.01	191.26	233.76	276.27	318.77	382.52
      Cliburn	122.29	142.67	163.05	183.43	224.19	264.96	305.72	366.86
      Clifton	129.26	150.79	172.34	193.88	236.97	280.05	323.14	387.76
      Crackenthorpe	111.79	130.42	149.05	167.68	204.94	242.21	279.47	335.36
      Crosby Garrett	123.17	143.70	164.22	184.75	225.80	266.87	307.92	369.50
      Crosby Ravensworth	131.06	152.89	174.74	196.58	240.27	283.95	327.64	393.16
      Culgaith	126.78	147.90	169.03	190.16	232.42	274.68	316.94	380.32
      Dacre	119.14	138.99	158.85	178.70	218.41	258.13	297.84	357.40
      Dufton	140.92	164.41	187.89	211.38	258.35	305.33	352.30	422.76
      Glassonby	120.45	140.52	160.60	180.67	220.82	260.97	301.12	361.34
      Great Salkeld	135.25	157.79	180.33	202.87	247.95	293.04	338.12	405.74
      Greystoke	126.48	147.56	168.64	189.72	231.88	274.04	316.20	379.44
      Hartley	119.29	139.17	159.05	178.93	218.69	258.46	298.22	357.86
      Helbeck	112.48	131.23	149.97	168.72	206.21	243.71	281.20	337.44
      Hesket	118.55	138.31	158.06	177.82	217.33	256.86	296.37	355.64
      Hunsonby	131.13	152.98	174.84	196.69	240.40	284.11	327.82	393.38
      Hutton	115.06	134.23	153.41	172.58	210.93	249.29	287.64	345.16
      Kaber	128.86	150.33	171.81	193.28	236.23	279.19	322.14	386.56
      Kings Meaburn	111.79	130.42	149.05	167.68	204.94	242.21	279.47	335.36
      Kirkby Stephen	170.99	199.49	227.99	256.48	313.47	370.48	427.47	512.96
      Kirkby Thore	141.92	165.57	189.22	212.87	260.17	307.48	354.79	425.74
      Kirkoswald	132.05	154.05	176.06	198.06	242.07	286.09	330.11	396.12
      Langwathby	134.33	156.72	179.10	201.49	246.26	291.05	335.82	402.98
      Lazonby	130.75	152.54	174.33	196.12	239.70	283.29	326.87	392.24
      Long Marton	123.36	143.91	164.47	185.03	226.15	267.27	308.39	370.06
      Lowther	123.86	144.51	165.15	185.79	227.07	268.37	309.65	371.58
      Mallerstang	117.50	137.09	156.67	176.25	215.41	254.59	293.75	352.50
      Martindale	111.79	130.42	149.05	167.68	204.94	242.21	279.47	335.36
      Matterdale	118.09	137.77	157.45	177.13	216.49	255.86	295.22	354.26
      Milburn	142.36	166.08	189.81	213.53	260.98	308.44	355.89	427.06
      Morland	134.77	157.23	179.69	202.15	247.07	292.00	336.92	404.30
      Mungrisdale	131.28	153.16	175.04	196.92	240.68	284.45	328.20	393.84
      Murton	125.14	145.99	166.85	187.70	229.41	271.13	312.84	375.40
      Musgrave	146.76	171.21	195.67	220.13	269.05	317.97	366.89	440.26
      Nateby	124.83	145.63	166.44	187.24	228.85	270.46	312.07	374.48
      Newbiggin	126.86	148.01	169.15	190.29	232.57	274.87	317.15	380.58
      Newby	117.66	137.26	156.87	176.48	215.70	254.92	294.14	352.96
      Orton	156.32	182.37	208.42	234.47	286.57	338.68	390.79	468.94
      Ousby	141.79	165.42	189.05	212.68	259.94	307.21	354.47	425.36
      Patterdale	122.94	143.44	163.92	184.41	225.38	266.38	307.35	368.82
      Ravenstonedale	154.22	179.92	205.62	231.32	282.72	334.13	385.54	462.64
      Shap	138.27	161.31	184.35	207.39	253.47	299.56	345.66	414.78
      Skelton	127.29	148.50	169.71	190.92	233.34	275.77	318.21	381.84
      Sleagill	115.80	135.09	154.39	173.69	212.29	250.89	289.49	347.38
      Sockbridge and Tirril	124.44	145.18	165.92	186.66	228.14	269.63	311.10	373.32
      Soulby	140.44	163.85	187.25	210.66	257.47	304.30	351.10	421.32
      Stainmore	111.79	130.42	149.05	167.68	204.94	242.21	279.47	335.36
      Great Strickland	132.14	154.17	176.19	198.21	242.25	286.31	330.35	396.42
      Little Strickland	124.83	145.63	166.44	187.24	228.85	270.46	312.07	374.48
      Tebay	137.30	160.19	183.06	205.95	251.71	297.49	343.25	411.90
      Temple Sowerby	131.12	152.98	174.83	196.68	240.38	284.10	327.80	393.36
      Threlkeld	129.55	151.14	172.73	194.32	237.50	280.69	323.87	388.64
      Thrimby	111.79	130.42	149.05	167.68	204.94	242.21	279.47	335.36
      Waitby	114.30	133.34	152.39	171.44	209.54	247.64	285.74	342.88
      Warcop and Bleatarn	128.88	150.36	171.84	193.32	236.28	279.25	322.20	386.64
      Wharton	115.70	134.99	154.27	173.55	212.11	250.69	289.25	347.10
      Winton	128.84	150.31	171.78	193.25	236.19	279.14	322.09	386.50
      Yanwath and Eamont Bridge	120.34	140.39	160.45	180.50	220.61	260.73	300.84	361.00
      Unparished Area Penrith	124.98	145.80	166.63	187.46	229.12	270.78	312.44	374.92

      
      
5. Precepts of Major Precepting Authorities
   
   The major precepting authorities have, in accordance with section 40 of the Local Government Finance Act 1992, issued precepts which state the amount to be taken into account in respect of each category of dwellings, as follows:
   
   

   	Band A £	Band B £	Band C £	Band D £	Band E £	Band F £	Band G £	Band H £
   Cumbria County Council	774.33	903.39	1,032.44	1,161.50	1,419.61	1,677.72	1,935.83	2,323.00
   Cumbria Police Authority	133.86	156.17	178.48	200.79	245.41	290.03	334.65	401.58

   
   
6. Setting of Council Tax
   
   The amounts of Council Tax payable in respect of each category of dwelling for the financial year 2012-2013, be calculated as the aggregate of the amounts shown at 2.d and 2.e. above, in accordance with section 30(2) of the Local Government Finance Act 1992, the results being as follows:
   
   

   Parish	Band A £	Band B £	Band C £	Band D £	Band E £	Band F £	Band G £	Band H £
   Ainstable	1,048.11	1,222.79	1,397.47	1,572.16	1,921.53	2,270.90	2,620.27	3,144.32
   Alston Moor	1,042.34	1,216.06	1,389.78	1,563.51	1,910.96	2,258.41	2,605.85	3,127.02
   Appleby-in-Westmorland	1,070.96	1,249.45	1,427.94	1,606.43	1,963.41	2,320.40	2,677.39	3,212.86
   Asby	1,051.76	1,227.07	1,402.35	1,577.65	1,928.23	2,278.83	2,629.41	3,155.30
   Askham	1,044.13	1,218.16	1,392.17	1,566.20	1,914.24	2,262.29	2,610.33	3,132.40
   Bampton	1,037.82	1,210.79	1,383.76	1,556.73	1,902.67	2,248.62	2,594.55	3,113.46
   Bandleyside	1,029.36	1,200.92	1,372.48	1,544.04	1,887.16	2,230.28	2,573.40	3,088.08
   Barton	1,031.66	1,203.61	1,375.54	1,547.49	1,891.37	2,235.27	2,579.15	3,094.98
   Bolton	1,041.70	1,215.32	1,388.93	1,562.55	1,909.78	2,257.02	2,604.25	3,125.10
   Brough	1,054.47	1,230.22	1,405.96	1,581.71	1,933.20	2,284.69	2,636.18	3,163.42
   Brough Sowerby	1,026.15	1,197.18	1,368.20	1,539.23	1,881.28	2,223.34	2,565.38	3,078.46
   Brougham	1,022.04	1,192.38	1,362.72	1,533.06	1,873.74	2,214.42	2,555.10	3,066.12
   Castle Sowerby	1,027.17	1,198.36	1,369.55	1,540.75	1,883.14	2,225.53	2,567.92	3,081.50
   Catterlen	1,035.70	1,208.32	1,380.93	1,553.55	1,898.78	2,244.02	2,589.25	3,107.10
   Cliburn	1,030.48	1,202.23	1,373.97	1,545.72	1,889.21	2,232.71	2,576.20	3,091.44
   Clifton	1,037.45	1,210.35	1,383.26	1,556.17	1,901.99	2,247.80	2,593.62	3,112.34
   Crackenthorpe	1,019.98	1,189.98	1,359.97	1,529.97	1,869.96	2,209.96	2,549.95	3,059.94
   Crosby Garrett	1,031.36	1,203.26	1,375.14	1,547.04	1,890.82	2,234.62	2,578.40	3,094.08
   Crosby Ravensworth	1,039.25	1,212.45	1,385.66	1,558.87	1,905.29	2,251.70	2,598.12	3,117.74
   Culgaith	1,034.97	1,207.46	1,379.95	1,552.45	1,897.44	2,242.43	2,587.42	3,104.90
   Dacre	1,027.33	1,198.55	1,369.77	1,540.99	1,883.43	2,225.88	2,568.32	3,081.98
   Dufton	1,049.11	1,223.97	1,398.81	1,573.67	1,923.37	2,273.08	2,622.78	3,147.34
   Glassonby	1,028.64	1,200.08	1,371.52	1,542.96	1,885.84	2,228.72	2,571.60	3,085.92
   Great Salkeld	1,043.44	1,217.35	1,391.25	1,565.16	1,912.97	2,260.79	2,608.60	3,130.32
   Greystoke	1,034.67	1,207.12	1,379.56	1,552.01	1,896.90	2,241.79	2,586.68	3,104.02
   Hartley	1,027.48	1,198.73	1,369.97	1,541.22	1,883.71	2,226.21	2,568.70	3,082.44
   Helbeck	1,020.67	1,190.79	1,360.89	1,531.01	1,871.23	2,211.46	2,551.68	3,062.02
   Hesket	1,026.74	1,197.87	1,368.98	1,540.11	1,882.35	2,224.61	2,566.85	3,080.22
   Hunsonby	1,039.32	1,212.54	1,385.76	1,558.98	1,905.42	2,251.86	2,598.30	3,117.96
   Hutton	1,023.25	1,193.79	1,364.33	1,534.87	1,875.95	2,217.04	2,558.12	3,069.74
   Kaber	1,037.05	1,209.89	1,382.73	1,555.57	1,901.25	2,246.94	2,592.62	3,111.14
   Kings Meaburn	1,019.98	1,189.98	1,359.97	1,529.97	1,869.96	2,209.96	2,549.95	3,059.94
   Kirkby Stephen	1,079.18	1,259.05	1,438.91	1,618.77	1,978.49	2,338.23	2,697.95	3,237.54
   Kirkby Thore	1,050.11	1,225.13	1,400.14	1,575.16	1,925.19	2,275.23	2,625.27	3,150.32
   Kirkoswald	1,040.24	1,213.61	1,386.98	1,560.35	1,907.09	2,253.84	2,600.59	3,120.70
   Langwathby	1,042.52	1,216.28	1,390.02	1,563.78	1,911.28	2,258.80	2,606.30	3,127.56
   Lazonby	1,038.94	1,212.10	1,385.25	1,558.41	1,904.72	2,251.04	2,597.35	3,116.82
   Long Marton	1,031.55	1,203.47	1,375.39	1,547.32	1,891.17	2,235.02	2,578.87	3,094.64
   Lowther	1,032.05	1,204.07	1,376.07	1,548.08	1,892.09	2,236.12	2,580.13	3,096.16
   Mallerstang	1,025.69	1,196.65	1,367.59	1,538.54	1,880.43	2,222.34	2,564.23	3,077.08
   Martindale	1,019.98	1,189.98	1,359.97	1,529.97	1,869.96	2,209.96	2,549.95	3,059.94
   Matterdale	1,026.28	1,197.33	1,368.37	1,539.42	1,881.51	2,223.61	2,565.70	3,078.84
   Milburn	1,050.55	1,225.64	1,400.73	1,575.82	1,926.00	2,276.19	2,626.37	3,151.64
   Morland	1,042.96	1,216.79	1,390.61	1,564.44	1,912.09	2,259.75	2,607.40	3,128.88
   Mungrisdale	1,039.47	1,212.72	1,385.96	1,559.21	1,905.70	2,252.20	2,598.68	3,118.42
   Murton	1,033.33	1,205.55	1,377.77	1,549.99	1,894.43	2,238.88	2,583.32	3,099.98
   Musgrave	1,054.95	1,230.77	1,406.59	1,582.42	1,934.07	2,285.72	2,637.37	3,164.84
   Nateby	1,033.02	1,205.19	1,377.36	1,549.53	1,893.87	2,238.21	2,582.55	3,099.06
   Newbiggin	1,035.05	1,207.57	1,380.07	1,552.58	1,897.59	2,242.62	2,587.63	3,105.16
   Newby	1,025.85	1,196.82	1,367.79	1,538.77	1,880.72	2,222.67	2,564.62	3,077.54
   Orton	1,064.51	1,241.93	1,419.34	1,596.76	1,951.59	2,306.43	2,661.27	3,193.52
   Ousby	1,049.98	1,224.98	1,399.97	1,574.97	1,924.96	2,274.96	2,624.95	3,149.94
   Patterdale	1,031.13	1,203.00	1,374.84	1,546.70	1,890.40	2,234.13	2,577.83	3,093.40
   Ravenstonedale	1,062.41	1,239.48	1,416.54	1,593.61	1,947.74	2,301.88	2,656.02	3,187.22
   Shap	1,046.46	1,220.87	1,395.27	1,569.68	1,918.49	2,267.31	2,616.14	3,139.36
   Skelton	1,035.48	1,208.06	1,380.63	1,553.21	1,898.36	2,243.52	2,588.69	3,106.42
   Sleagill	1,023.99	1,194.65	1,365.31	1,535.98	1,877.31	2,218.64	2,559.97	3,071.96
   Sockbridge and Tirril	1,032.63	1,204.74	1,376.84	1,548.95	1,893.16	2,237.38	2,581.58	3,097.90
   Soulby	1,048.63	1,223.41	1,398.17	1,572.95	1,922.49	2,272.05	2,621.58	3,145.90
   Stainmore	1,019.98	1,189.98	1,359.97	1,529.97	1,869.96	2,209.96	2,549.95	3,059.94
   Great Strickland	1,040.33	1,213.73	1,387.11	1,560.50	1,907.27	2,254.06	2,600.83	3,121.00
   Little Strickland	1,033.02	1,205.19	1,377.36	1,549.53	1,893.87	2,238.21	2,582.55	3,099.06
   Tebay	1,045.49	1,219.75	1,393.98	1,568.24	1,916.73	2,265.24	2,613.73	3,136.48
   Temple Sowerby	1,039.31	1,212.54	1,385.75	1,558.97	1,905.40	2,251.85	2,598.28	3,117.94
   Threlkeld	1,037.74	1,210.70	1,383.65	1,556.61	1,902.52	2,248.44	2,594.35	3,113.22
   Thrimby	1,019.98	1,189.98	1,359.97	1,529.97	1,869.96	2,209.96	2,549.95	3,059.94
   Waitby	1,022.49	1,192.90	1,363.31	1,533.73	1,874.56	2,215.39	2,556.22	3,067.46
   Warcop and Bleatarn	1,037.07	1,209.92	1,382.76	1,555.61	1,901.30	2,247.00	2,592.68	3,111.22
   Wharton	1,023.89	1,194.55	1,365.19	1,535.84	1,877.13	2,218.44	2,559.73	3,071.68
   Winton	1,037.03	1,209.87	1,382.70	1,555.54	1,901.21	2,246.89	2,592.57	3,111.08
   Yanwath and Eamont Bridge	1,028.53	1,199.95	1,371.37	1,542.79	1,885.63	2,228.48	2,571.32	3,085.58
   Unparished Area Penrith	1,033.17	1,205.36	1,377.55	1,549.75	1,894.14	2,238.53	2,582.92	3,099.50

   
   
7. Non Excessive Level of Relevant basic Amount of Tax
   
   That the Council's relevant basic amount of tax for 2012-2013 is not excessive in accordance with principles approved under Section 52ZB of the Local Government Finance Act 1992. The relevant basic amount of tax is the Council; Tax Requirement for the Council's own purposes (see 2.b. above: £3,593,183) divided by the tax base (see 2.a (i) above: 20,583.05) which equals £174.57.

Reasons for decision

In order to set the Combined Council Tax 2012-2013.

Other options considered

None.

The meeting closed at 7.20pm