Agenda item

The Council considered a report which outlined the draft General Fund Budget for 2024-25 and Medium-Term Financial Plan (MTFP) ending 2026-27. The work on the 2024-25 budget and the £18.3m MTFP gap had been undertaken as part of the Financial Recovery Plan agreed by the Council in August 2023. The outputs from the various workstreams of the Financial Recovery Plan were set out within the report which had reduced the budget gap by £15.9m.

The MTFP had set out the key work streams for the Council to focus on over this period which, collectively, aimed to address the remaining £2.4m budget gap across the MTFP period, and prepare for future capital financing costs and funding risks.

Significant progress had been made since the report to Council in July 2023, but the agreed savings plans needed to be delivered and the remaining budget gap needed to be addressed.

It was also noted that strengthened financial reporting and processes needed to be embedded in the Council in order to lay the foundations of a financially resilient council.

The proposed budget for 2024-25, which included a Council Tax requirement for Guildford Borough Council of £11,868,084, excluding parish preceptsand anincrease of £5.75 in Council Tax (2.99%), resulting in a Band D charge of £198.16.  As set out in the report, the Council was required to set a balanced budget for 2024-25. 

Parish Councils had requested precepts totalling £2,330,834 meaning the overall council tax requirement for the borough, including parish precepts would be £14,198,918.

 

The Joint Executive Advisory Board (JEAB) had considered this report at its meeting held on 11 January 2024.  At its meeting held on 25 January 2024, 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.

Under Council Procedure Rule 15 (o), Councillor Lucas as the mover of the original motion, indicated that, with the consent of his seconder and of the meeting, he wished to alter his motion by substituting, in paragraph 13, “£100,000” in place of “£40,000”.  Paragraph 13, as altered, would therefore read as follows:

“(13) That the Council’s existing Local Council Tax Support Scheme, with uprating as set out in Appendix 6 and the £40,000 £100,000 discretionary hardship fund that runs alongside it, be continued.”

The Council agreed to accept the alteration to the original motion, as indicated above. The motion, as altered, therefore became the substantive motion for debate.

Upon the motion of the Lead Councillor for Finance and Property, Councillor Richard Lucas, seconded by the Leader of the Council, Councillor Julia McShane, the Council:

RESOLVED:

(1)      That the budget be approved, and specifically that the Council Tax requirement for 2024-25 be set at £11,868,084 excluding parish precepts and £14,198,918 to include parish precepts. 

(2)      That the Band D Council Tax for 2024-25 (excluding parish precepts) be set at £198.16, an increase of £5.75 (2.99%). 

(3)      That the Band D Council Tax for 2024-25 (including parish precepts) be set at £237.08.

(4)      That the Council approves the following, as considered by the Executive on 25 January 2024: 

(i)     the General Fund revenue estimates for 2024-25 including proposed fees and charges relating to General Fund services, as set out in Appendix 3 to the report submitted to the Council,     

(ii)    the Housing Revenue Account estimates for 2024-25, including housing rents and other fees and charges, 

(iii)   the Capital and Investment Strategy for 2024-25, and 

(iv)   the Housing Revenue Account capital programme for 2024-25.  

(5)       That the Council notes that the Chief Finance Officer, in accordance with the terms of his delegated authority, has calculated the following amounts for the year 2024-25 in accordance with regulations made under Sections 31B (3) and 34(4) of the Local Government Finance Act 1992 (as amended) (‘the Act’): 

(i)  59,890.5      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 2024-25 for the whole Council area.

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

 

                                   Parish of:

Albury	619.07
Artington	140.92
Ash	7,452.34
East Clandon	150.82
West Clandon	712.26
Compton	486.67
Effingham	1,327.31
East Horsley	2,630.32
West Horsley	1,590.83
Normandy	1,372.10
Ockham	269.60
Pirbright	1,255.31
Puttenham	315.07
Ripley	923.26
St. Martha	403.27
Seale & Sands	518.71
Send	2,187.26
Shackleford	371.62
Shalford	1,886.89
Shere	1,991.85
Tongham	1,161.30
Wanborough	180.22
Wisley	-
Worplesdon	3,704.40
Total	31,651.40

 

                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 2024-25 in accordance with Sections 31 to 36 of the Act: 

   (i)   £138,901,117  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)  £136,570,283  being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act

 (iii) £14,198,918     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)   £237.08          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)   £2,330,834    being the aggregate amount of all special items (parish precepts) referred to in Section 34(1) of the Act as follows:

 

    Parish of:                         £

 

Albury	44,840
Artington	5,161
Ash	571,427
East Clandon	10,394
West Clandon	27,895
Compton	26,981
Effingham	137,221
East Horsley	154,951
West Horsley	105,452

 

 

 

 

 

 

 

 

 

 

 

 

 

Normandy	154,481
Ockham	16,891
Pirbright	84,835
Puttenham	17,000
Ripley	99,398
St. Martha	13,850
Seale & Sands	23,000
Send	94,984
Shackleford	16,909
Shalford	120,968
Shere	209,397
Tongham	49,399
Wanborough	5,500
Wisley	-
Worplesdon   TOTAL	339,900   2,330,834

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

   (vi)    £198.16         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

 

Albury	270.59
Artington	234.78
Ash	274.84
East Clandon	267.08
West Clandon	237.32
Compton	253.60
Effingham	301.54
East Horsley	257.07
West Horsley	264.45
Normandy	310.75
Ockham	260.81
Pirbright	265.74
Puttenham	252.12
Ripley	305.82
St. Martha	232.50
Seale & Sands	242.50
Send	241.59
Shackleford	243.66
Shalford	262.27
Shere	303.29
Tongham	240.70
Wanborough	228.68
Wisley	198.16
Worplesdon	289.92

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

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 2024-25, (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:

 

(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 2024-25 for each of the categories of dwellings shown below in accordance with Section 30(2) of the Act.

 

Part of the Council’s Area:

 

*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 2024-25 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 2024-25 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 2024-25 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’s existing Local Council Tax Support Scheme, with uprating as set out in Appendix 6 and the £100,000 discretionary hardship fund that runs alongside it, be continued.

 

(14)    That, from 1 April 2025, the Council varies its determination of 26 February 2019 under Section 11B of the Local Government Finance Act 1992, so that the long-term empty dwelling levy starts after a property has been empty and unfurnished for one year. 

 

(15)    That, from 1 April 2025, the Council will charge a premium (levy) of 100% on periodically used dwellings as defined by section 11C of the Local Government Finance Act 1992.

 

(16)    That the use of the 2023-24 underspend as set out in paragraph 8.5 of the report, be approved.

(17)    That the Council approves the annual statement of accounts for Wisley Parish Meeting, which is currently dormant, for the year ended 31 March 2024, as set out below:

 

 

 

Reasons:

·      The General Fund Budget is a major decision for the Council and setting a balanced budget is a statutory requirement.

·      Scrutiny of these MTFP and Budget proposals demonstrate transparency and good governance.

·      The Council has been well positioned to respond to these challenges and whilst the latest MTFP for the subsequent years ending 2026-27 continues to project future financial pressures, and opportunities, the Council is able to take action to ensure sufficient funding is in place to deliver and maintain services.

Result of the Recorded Vote:

The motion to adopt the Budget and Council Tax resolution above was approved, with thirty councillors voting in favour, twelve voting against, and two abstentions, as follows:

 

FOR:	AGAINST:	ABSTAIN:
Councillor Phil Bellamy Councillor Amanda Creese Councillor Yves de Contades Councillor Angela Goodwin Councillor Lizzie Griffiths Councillor Gillian Harwood Councillor Stephen Hives Councillor Catherine Houston Councillor Tom Hunt Councillor James Jones Councillor Vanessa King Councillor Richard Lucas Councillor Sandy Lowry Councillor Julia McShane Councillor Masuk Miah Councillor Carla Morson Councillor Danielle Newson Councillor Patrick Oven Councillor George Potter Councillor Merel Rehorst-Smith Councillor David Shaw Councillor Joanne Shaw Councillor Howard Smith Councillor Cait Taylor Councillor Jane Tyson Councillor James Walsh Councillor Fiona White Councillor Dominique Williams Councillor Sue Wyeth-Price Councillor Catherine Young	Councillor Bilal Akhtar Councillor Sallie Barker MBE Councillor Joss Bigmore Councillor David Bilbé Councillor Honor Brooker Councillor James Brooker Councillor Philip Brooker Councillor Geoff Davis Councillor Matt Furniss Councillor Bob Hughes Councillor Richard Mills OBE Councillor Keith Witham	Councillor Dawn Bennett Councillor Maddy Redpath