Agenda item

The Council considered a report which outlined the draft General Fund Budget for 2023/24 and Medium-Term Financial Plan (MTFP) ending 2026/27. The MTFP had set out the key work streams for the Council to focus on over this period which, collectively, aimed to address the projected significant shortfall in the General Fund budget.

 

The proposed budget for 2023-24, which included a Council Tax requirement for Guildford Borough Council of £11,392,760 excluding parish preceptsand a Council Tax increase of £5.59 per year (2.99%), resulting in a Band D charge of £192.41.  As set out in the report, the Council was required to set a balanced budget for 2023-24. 

 

Parish Councils had requested precepts totalling £2,174,116 meaning the overall council tax requirement for the borough, including parish precepts would be £13,566,876.

 

The General Fund Budget Summary had shown a budget deficit of £3.1million to be resolved in 2023-24.  There were no proposed cuts to services included in the draft 2023-24 General Fund budget.  The budget strategy outlined in the report had identified a framework that would deliver savings from the asset management, business transformation, commercial and collaboration programmes to address the financial challenges and help protect funding for front line services.

 

It was anticipated that cost pressures would reduce over the MTFP period and reserves would be utilised in the short term whilst longer term base budget cost pressures would be resolved through the budget strategy. 

 

The Joint Executive Advisory Board (JEAB) had considered this report at its meeting held on 24 January 2023.  At its meeting held on 26 January 2023, the Executive had also considered this report, including the comments of the JEAB and had endorsed the recommendation therein. 

 

Under The Local Authorities (Standing Orders) (England) (Amendment) Regulations 2014 and Council Procedure Rule 19 (d), the Council was reminded that a recorded vote would be conducted on the proposed budget and Council tax resolution as set out in the report, and the Order Paper circulated at the meeting which contained details of the respective precepts set by Surrey County Council and the Police and Crime Commissioner for Surrey, neither of which were deemed to be excessive.

 

Upon the motion of the Deputy Leader of the Council and Lead Councillor for Finance and Planning Policy, Councillor Joss Bigmore, seconded by the Leader of the Council, and Lead Councillor for Housing and Community, Councillor Julia McShane, the Council:

 

RESOLVED:

 

(1)    That the budget be approved, and specifically that the Council Tax requirement for 2023-24 be set at £11,392,760 excluding parish precepts and £13,566,876 to include parish precepts.

 

(2)    That the Band D Council Tax for 2023-24 (excluding parish precepts) be set at £192.41, an increase of £5.59 (2.99%).

 

(3)     That the Band D Council Tax for 2023-24 (including parish precepts) be set at £229.12.

 

(4)     That the Council approves the following, as considered by the Executive on 26 January 2023:

 

(i)     the General Fund revenue estimates for 2023-24 including proposed fees and charges relating to General Fund services, as set out in Appendix 4 to the report submitted to the Council;

        

(ii)    the Housing Revenue Account estimates for 2023-24, including housing rents and other fees and charges;

 

(iii)   the Capital and Investment Strategy for 2023-24; and

 

(iv)   the Housing Revenue Account capital programme for 2023-24. 

 

(5)    That the Council notes that the Chief Finance Officer, in accordance with the terms of her delegated authority, has calculated the following amounts for the year 2023-24 in accordance with regulations made under Sections 31B (3) and 34(4) of the Local Government Finance Act 1992 (as amended) (‘the Act’):

 

(i)  59,212.12     being the amount calculated by the Council, in accordance with Regulation 3 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992, as its council tax base for 2023-24 for the whole Council area.

 

(ii)  For those parts of the borough to which a parish precept relates:

 

Parish of
Albury	619.95
Artington	137.20
Ash	7,275.55
East Clandon	152.39
West Clandon	718.34
Compton	482.45
Effingham	1,322.41
East Horsley	2,606.21
West Horsley	1,547.13
Normandy	1,359.26
Ockham	269.21
Pirbright	1,258.51
Puttenham	312.03
Ripley	915.91
St. Martha	400.04
Seale & Sands	509.60
Send	2,154.53
Shackleford	379.55
Shalford	1,889.64
Shere	1,985.19
Tongham	1,005.09
Wanborough	181.20
Wisley (Meeting)	107.31
Worplesdon	3,637.27

           

            being the amounts calculated by the Council, in accordance with Regulation 6 of the 1992 Regulations, as the amounts of its council tax base for the year for dwellings in those parts of its area to which one or more special items relate.

 

(6)     That the Council calculates the following amounts for the financial year 2023-24 in accordance with Sections 31 to 36 of the Act:

 

(i)     £147,783,389      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.

 

(ii)     £134,216,513     being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act

 

(iii)    £13,566,876       being the amount by which the aggregate at sub-paragraph (i) above exceeds the aggregate at sub-paragraph (ii) above, calculated by the Council in accordance with Section 31A(4) of the Act, as its council tax requirements for the year.

 

(iv)    £229.12              being the amount at sub-paragraph (iii) above divided by the amount at sub-paragraph (i) of paragraph (5) above, calculated by the Council, in accordance with Section 31B (1) of the Act, as the basic amount of its Council Tax for the year (including parish precepts).

 

(v)     £2,174,116        being the aggregate amount of all special items (parish precepts) referred to in Section 34(1) of the Act as follows:

 

Parish of          £ Albury 43,602 Artington 4,915 Ash 547,587 East Clandon 9,556 West Clandon 26,143 Compton 26,873 Effingham 129,781 East Horsley 151,342 West Horsley 97,055 Normandy 154,481 Ockham 15,935 Pirbright 77,361 Puttenham 14,600 Ripley 91,390 St. Martha 13,850 Seale & Sands 19,500 Send 85,233 Shackleford 16,700 Shalford 117,375 Shere 178,822 Tongham 42,190 Wanborough 5,500 Wisley (Meeting) 0 Worplesdon 304,325 Total 2,174,116

 

(vi)    £192.41              being the amount at sub-paragraph (iv) above less the result given by dividing the amount at sub-paragraph (v) above by the amount at sub-paragraph (i) of paragraph (5) 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 item (parish precept) relates.

  

(vii)   Part of the Council’s area  

                                                           

Parish of	£   p
Albury	262.74
Artington	228.23
Ash	267.67
East Clandon	255.12
West Clandon	228.80
Compton	248.11
Effingham	290.55
East Horsley	250.48
West Horsley	255.15
Normandy	306.06
Ockham	251.60
Pirbright	253.88
Puttenham	239.20
Ripley	292.19
St. Martha	227.03
Seale & Sands	230.68
Send	231.97
Shackleford	236.41
Shalford	254.53
Shere	282.49
Tongham	234.39
Wanborough	222.76
Wisley (Meeting)	192.41
Worplesdon	276.08

                       

being the amounts given by adding to the amount at sub-paragraph (vi) 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 amount at sub-paragraph (ii) of paragraph (5) above, 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.

 

(viii)  Part of the Council’s area

 

VALUATION BANDS
	Band A	Band B	Band C	Band D	Band E	Band F	Band G	Band H
PARISH	£   p	£   p	£   p	£   p	£   p	£   p	£   p	£   p
Albury	175.16	204.35	233.54	262.74	321.12	379.51	437.89	525.47
Artington	152.15	177.51	202.87	228.23	278.94	329.66	380.38	456.45
Ash	178.44	208.18	237.93	267.67	327.15	386.63	446.11	535.33
East Clandon	170.08	198.42	226.77	255.12	311.81	368.50	425.19	510.23
West Clandon	152.53	177.95	203.37	228.80	279.64	330.48	381.33	457.59
Compton	165.40	192.97	220.54	248.11	303.24	358.38	413.51	496.21
Effingham	193.70	225.98	258.26	290.55	355.11	419.68	484.24	581.09
East Horsley	166.98	194.81	222.65	250.48	306.14	361.80	417.46	500.95
West Horsley	170.10	198.45	226.80	255.15	311.84	368.54	425.24	510.29
Normandy	204.04	238.04	272.05	306.06	374.07	442.08	510.09	612.11
Ockham	167.73	195.69	223.64	251.60	307.51	363.42	419.33	503.19
Pirbright	169.25	197.46	225.67	253.88	310.29	366.71	423.13	507.75
Puttenham	159.46	186.04	212.62	239.20	292.35	345.51	398.66	478.39
Ripley	194.79	227.26	259.72	292.19	357.12	422.05	486.98	584.37
St. Martha	151.35	176.58	201.80	227.03	277.48	327.93	378.38	454.05
Seale & Sands	153.78	179.41	205.05	230.68	281.94	333.20	384.46	461.35
Send	154.64	180.42	206.19	231.97	283.51	335.06	386.61	463.93
Shackleford	157.60	183.87	210.14	236.41	288.94	341.48	394.01	472.81
Shalford	169.68	197.96	226.25	254.53	311.09	367.65	424.21	509.05
Shere	188.32	219.71	251.10	282.49	345.26	408.04	470.81	564.97
Tongham	156.26	182.30	208.34	234.39	286.47	338.56	390.64	468.77
Wanborough	148.50	173.25	198.01	222.76	272.26	321.76	371.26	445.51
Wisley (Meeting)	128.27	149.65	171.03	192.41	235.16	277.92	320.68	384.81
Worplesdon	184.05	214.73	245.40	276.08	337.43	398.78	460.13	552.15
TOWN AREA
Guildford	128.27	149.65	171.03	192.41	235.16	277.92	320.68	384.81

       

being the amounts given by multiplying the amounts at sub-paragraphs (vi) and (vii) 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.

 

(7)    That the Council notes that for the year 2023-24, (i) Surrey County Council (SCC) and (ii) the Police and Crime Commissioner for Surrey (PCCS) have stated the following amounts in precepts issued to the Council, in accordance with Section 40 of the Act, for each of the categories of dwelling in the Council’s area as shown below:

 

			VALUATION BANDS
	Band	Band	Band	Band	Band	Band	Band	Band
	A	B	C	D	E	F	G	H
	£   p	£   p	£   p	£   p	£   p	£   p	£   p	£   p
(i) SCC	1,116.72	1,302.84	1,488.96	1,675.08	2,047.32	2,419.56	2,791.80	3,350.16
(ii) PCCS	207.05	241.55	276.06	310.57	379.59	448.60	517.62	621.14

 

(8)     That the Council agrees, having calculated the aggregate in each of the amounts at sub-paragraph (viii) of paragraph (6) and paragraph (7) above, to set the following amounts as the amounts of Council Tax for the year 2022-23 for each of the categories of dwellings shown below in accordance with Section 30(2) of the Act.

 

 

 

 

 

 

Part of the Council’s Area: 

 

			VALUATION BANDS
	Band	Band	Band	Band	Band	Band	Band	Band
	A	B	C	D	E	F	G	H
PARISH	£   p	£   p	£   p	£   p	£   p	£   p	£   p	£   p
Albury	1,498.93	1,748.74	1,998.56	2,248.39	2,748.03	3,247.67	3,747.31	4,496.77
Artington	1,475.92	1,721.90	1,967.89	2,213.88	2,705.85	3,197.82	3,689.80	4,427.75
Ash	1,502.21	1,752.57	2,002.95	2,253.32	2,754.06	3,254.79	3,755.53	4,506.63
East Clandon	1,493.85	1,742.81	1,991.79	2,240.77	2,738.72	3,236.66	3,734.61	4,481.53
West Clandon	1,476.30	1,722.34	1,968.39	2,214.45	2,706.55	3,198.64	3,690.75	4,428.89
Compton	1,489.17	1,737.36	1,985.56	2,233.76	2,730.15	3,226.54	3,722.93	4,467.51
Effingham	1,517.47	1,770.37	2,023.28	2,276.20	2,782.02	3,287.84	3,793.66	4,552.39
East Horsley	1,490.75	1,739.20	1,987.67	2,236.13	2,733.05	3,229.96	3,726.88	4,472.25
West Horsley	1,493.87	1,742.84	1,991.82	2,240.80	2,738.75	3,236.70	3,734.66	4,481.59
Normandy	1,527.81	1,782.43	2,037.07	2,291.71	2,800.98	3,310.24	3,819.51	4,583.41
Ockham	1,491.50	1,740.08	1,988.66	2,237.25	2,734.42	3,231.58	3,728.75	4,474.49
Pirbright	1,493.02	1,741.85	1,990.69	2,239.53	2,737.20	3,234.87	3,732.55	4,479.05
Puttenham	1,483.23	1,730.43	1,977.64	2,224.85	2,719.26	3,213.67	3,708.08	4,449.69
Ripley	1,518.56	1,771.65	2,024.74	2,277.84	2,784.03	3,290.21	3,796.40	4,555.67
St. Martha	1,475.12	1,720.97	1,966.82	2,212.68	2,704.39	3,196.09	3,687.80	4,425.35
Seale & Sands	1,477.55	1,723.80	1,970.07	2,216.33	2,708.85	3,201.36	3,693.88	4,432.65
Send	1,478.41	1,724.81	1,971.21	2,217.62	2,710.42	3,203.22	3,696.03	4,435.23
Shackleford	1,481.37	1,728.26	1,975.16	2,222.06	2,715.85	3,209.64	3,703.43	4,444.11
Shalford	1,493.45	1,742.35	1,991.27	2,240.18	2,738.00	3,235.81	3,733.63	4,480.35
Shere	1,512.09	1,764.10	2,016.12	2,268.14	2,772.17	3,276.20	3,780.23	4,536.27
Tongham	1,480.03	1,726.69	1,973.36	2,220.04	2,713.38	3,206.72	3,700.06	4,440.07
Wanborough	1,472.27	1,717.64	1,963.03	2,208.41	2,699.17	3,189.92	3,680.68	4,416.81
Wisley (Meeting)	1,452.04	1,694.04	1,936.05	2,178.06	2,662.07	3,146.08	3,630.10	4,356.11
Worplesdon	1,507.82	1,759.12	2,010.42	2,261.73	2,764.34	3,266.94	3,769.55	4,523.45
TOWN AREA
Guildford	1,452.04	1,694.04	1,936.05	2,178.06	2,662.07	3,146.08	3,630.10	4,356.11

 

*Note: Wisley Parish Meeting

In accordance with the Executive’s decision at its meeting on 8 August 2002 (see Minute No. 270 – 2002-03), the Chief Finance Officer has anticipated the precept for 2023-24 for the Wisley Parish Meeting to be £nil and this is reflected in all the relevant Council Tax figures above.

 

(9)     That the Council determines that the Borough Council’s basic amount of council tax for 2023-24 is not excessive in accordance with the principles approved under section 52ZB of the Act.

 

(10)  That, as the billing authority, the Council notes that it has not been notified by a major precepting authority that its relevant basic amount of Council Tax for 2023-24 was excessive under the regulations and that the billing authority was not required to hold a referendum in accordance with Section 52ZK of the Act.

 

(11)   That the Council agrees, in respect of council tax payments:

 

(i)   that the payment dates for the statutory ten monthly instalment scheme be set to run from 2 April to 2 January each year; and

 

(ii)   that the payment dates be set as the second day of each month for a customer who has requested to opt out of the statutory scheme under the provisions of The Council Tax (Administration and Enforcement) (Amendment) (No 2) (England) Regulations 2012.

 

(12)   That the Council agrees, in respect of non-domestic rate payments:

 

(i)   that the payment dates for the statutory ten monthly instalment scheme be set to run from 2 April to 2 January each year; and

 

(ii)   that the payment dates be set as the second day of each month for a customer who has requested to opt out of the statutory scheme under the provisions of the Non-Domestic Rating (Collection and Enforcement) (Amendment) (England) Regulations 2014.

 

(13)  That the Council approves the annual statement of accounts for Wisley Parish Meeting, which is currently dormant, for the year ended 31 March 2023, as set out below:

 

 

 

Reason:

To enable the Council to set the Council Tax requirement and council tax for the 2023-24 financial year.

 

Result of the Recorded Vote:

The motion to adopt the Budget and Council Tax resolution above was approved, with thirty councillors voting in favour, none voting against, and seven abstentions, as follows:

 

FOR:	AGAINST:	ABSTAIN:
Councillor Tim Anderson Councillor Jon Askew Councillor Joss Bigmore Councillor Chris Blow Councillor Ruth Brothwell Councillor Guida Esteves Councillor Angela Goodwin Councillor Angela Gunning Councillor Gillian Harwood Councillor Jan Harwood Councillor Liz Hogger Councillor Tom Hunt Councillor Diana Jones Councillor Ted Mayne Councillor Julia McShane Councillor Bob McShee The Deputy Mayor, Councillor Masuk Miah Councillor Richard Morris Councillor Ramsey Nagaty Councillor George Potter Councillor John Redpath Councillor Maddy Redpath Councillor John Rigg Councillor Tony Rooth Councillor Will Salmon Councillor Deborah Seabrook Councillor Pauline Searle Councillor James Walsh Councillor Fiona White Councillor Catherine Young		Councillor David Bilbé The Mayor, Councillor Dennis Booth Councillor Graham Eyre Councillor Nigel Manning Councillor Marsha Moseley Councillor Paul Spooner Councillor Keith Witham