Agenda item

The Council considered a report which outlined the proposed budget for 2022-23, which included a Council Tax requirement for Guildford Borough Council of £10,898,314and a Council Tax increase of £5 per year (2.75%), resulting in a Band D charge of £186.82.  As set out in the report, the Council was required to set a balanced budget for 2022-23. 

 

Parish Councils had requested precepts totalling £2,029,250 meaning the overall council tax requirement for the borough, including parish precepts would be £12,927,564.

 

The provisional Local Government Finance Settlement (LGFS) for 2022-23 was received on 16 December 2021 and the figures included in the budget presented reflected the information contained in the settlement. The Settlement Funding Assessment (SFA) comprised the local share of business rates, and revenue support grant and was set out in the provisional LGFS.  The settlement enabled the Council to retain £2.929 million of business rates in 2022-23 - the same amount that was retained in 2021-22 and 2020-21.  Core Spending Power had increased to £15million, within the core spending power calculation, the Government had assumed that the Council Tax would be raised by the maximum amount (£5 or 2% whichever was the higher). 

 

Overall, the LGFS had been positive for the Council as it included additional funding of:

·       £240,000 grant to compensate the Council for the Business Rates Multiplier not increasing in line with inflation

·       £131,000 lower tier services grant (this grant had been £237,000 in 2021-22 but was meant to have been a one-off grant)

·       £202,000 services grant which was a one-off grant for 2022-23 (to partly offset the National Insurance increase)

·       £766,000 New Homes Bonus grant for 2022-23 only

·       The ability to raise council tax by a maximum of £5 (2.75%) rather than 2.0%, this additional increase would generate a further £86,000 in council tax income

 

The Chief Finance Officer (CFO) presented her statutory report to the Council, a copy of which was appended to the main report. The CFO’s report provided information about the strategic context within which the budget had been prepared, the medium-term financial plan, the robustness of the estimates, adequacy of reserves and budget risks.  Councillors noted that the Council had a budget gap of £1.6million in 2023-24, which would rise to £3.8million by 2025-26.  Appendix 4 showed the budget movement summary of growth and savings which had been included in the General Fund Summary.  Appendix 5 detailed progress made against the Council’s Savings Strategy.  In considering the financial risk register in Appendix 6, the Council noted that the level of reserves was currently sufficient to meet the Council’s risks.

 

The financial monitoring report for the first eight months of 2021-22 had been reported to the Corporate Governance and Standards Committee on 20 January 2022.  The projected net expenditure on the General Fund for the current financial year had been estimated to be £0.2million less than the original estimate due mainly to actions undertaken as part of the voluntary non-essential expenditure freeze which had been implemented as part of a previously projected overspend due to the on-going impact of the COVID19 pandemic.  Any ongoing variances between actual expenditure and budget identified in 2021-22 had been taken into account when preparing the budget for 2022-23.

 

Appendix 7 to the report provided a list of fees and charges for approval as part of the budget.  The fees and charges for 2022-23 had been increased by 3% from 2021-22 where the market allowed; however, as identified in the budget movement summary and the parking business plan, some fees had been increased by more than 3%.

 

The Joint Executive Advisory Board had considered the outline budget at its meeting held on 11 November 2021.  At its meeting held on 25 January 2022, the Executive had considered this report and endorsed the recommendation therein.  The Executive had also approved:

 

(a)   the transfers to/from reserves as set out in Section 8 and Appendix 2, 

(b)   the growth and savings items included in the General Fund Summary at Appendix 2 and set out in detail in Appendix 4,

(c)   the savings identified in the updated savings strategy at Appendix 5 to be delivered over the medium-term plan period, and

(d)   the financial risk register set out in Appendix 6

 

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 Lead Councillor for Resources, Councillor Tim Anderson, seconded by the Leader of the Council, Councillor Joss Bigmore, the Council:

 

RESOLVED:

 

(1)    That the budget be approved, and specifically that the Council Tax requirement for 2022-23 be set at £10,898,314 excluding parish precepts and £12,927,564 to include parish precepts.

 

(2)     That the Band D Council Tax for 2022-23 (excluding parish precepts) be set at £186.82, an increase of £5.00 (2.75%).

 

(3)     That the Band D Council Tax for 2022-23 (including parish precepts) be set at £221.61.

 

(4)     That the Council approves the following, as considered by the Executive on 25 January 2022:

 

(i)      the General Fund revenue estimates for 2022-23 including proposed fees and charges relating to General Fund services, as set out in Appendix 7 to the report submitted to the Council;

        

(ii)     the Housing Revenue Account estimates for 2022-23, including housing rents and other fees and charges;

 

(iii)    the Capital and Investment Strategy for 2022-23; and

 

(iv)    the Housing Revenue Account capital programme for 2022-23. 

 

(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 2022-23 in accordance with regulations made under Sections 31B (3) and 34(4) of the Local Government Finance Act 1992 (as amended) (‘the Act’):

 

(i)  58,335.91   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 2022-23 for the whole Council area.

 

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

 

Parish of
Albury	621.03
Artington	137.10
Ash	7,016.14
East Clandon	144.06
West Clandon	717.36
Compton	484.71
Effingham	1,404.83
East Horsley	2,514.39
West Horsley	1,510.18
Normandy	1,356.03
Ockham	264.40
Pirbright	1,254.01
Puttenham	313.60
Ripley	913.56
St. Martha	403.47
Seale & Sands	516.85
Send	2,075.25
Shackleford	372.01
Shalford	1,883.46
Shere	1,991.56
Tongham	931.10
Wanborough	176.89
Wisley (Meeting)	103.19
Worplesdon	3,502.81

           

            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 2022-23 in accordance with Sections 31 to 36 of the Act:

 

(i)     £138,044,606      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)     £125,117,042     being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act

 

(iii)    £12,927,564       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)    £221.61              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)     £2,029,250        being the aggregate amount of all special items (parish precepts) referred to in Section 34(1) of the Act as follows:

 

Parish of £ Albury 45,546 Artington 4,468 Ash 517,856 East Clandon 8,619 West Clandon 24,898 Compton 26,873 Effingham 124,202 East Horsley 146,000 West Horsley 86,148 Normandy 148,295 Ockham 15,471 Pirbright 71,700 Puttenham 13,250 Ripley 82,001 St. Martha 15,070 Seale & Sands 19,500 Send 82,089 Shackleford 15,996 Shalford 103,305 Shere 162,028 Tongham 33,793 Wanborough 5,242 Wisley (Meeting) 0 Worplesdon 276,900 Total 2,029,250

 

(vi)    £186.82              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 260.16 Artington 219.41 Ash 260.63 East Clandon 246.65 West Clandon 221.53 Compton 242.26 Effingham 275.23 East Horsley 244.88 West Horsley 243.86 Normandy 296.18 Ockham 245.33 Pirbright 244.00 Puttenham 229.07 Ripley 276.58 St. Martha 224.17 Seale & Sands 224.55 Send 226.38 Shackleford 229.82 Shalford 241.67 Shere 268.18 Tongham 223.11 Wanborough 216.45 Wisley (Meeting) 186.82 Worplesdon 265.87

                       

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	173.44	202.35	231.25	260.16	317.97	375.79	433.60	520.32
Artington	146.27	170.65	195.03	219.41	268.17	316.93	365.68	438.82
Ash	173.75	202.71	231.67	260.63	318.55	376.47	434.38	521.26
East Clandon	164.43	191.84	219.24	246.65	301.46	356.27	411.08	493.30
West Clandon	147.69	172.30	196.92	221.53	270.76	319.99	369.22	443.06
Compton	161.51	188.42	215.34	242.26	296.10	349.93	403.77	484.52
Effingham	183.49	214.07	244.65	275.23	336.39	397.55	458.72	550.46
East Horsley	163.25	190.46	217.67	244.88	299.30	353.72	408.13	489.76
West Horsley	162.57	189.67	216.76	243.86	298.05	352.24	406.43	487.72
Normandy	197.45	230.36	263.27	296.18	362.00	427.82	493.63	592.36
Ockham	163.55	190.81	218.07	245.33	299.85	354.37	408.88	490.66
Pirbright	162.67	189.78	216.89	244.00	298.22	352.44	406.67	488.00
Puttenham	152.71	178.17	203.62	229.07	279.97	330.88	381.78	458.14
Ripley	184.39	215.12	245.85	276.58	338.04	399.50	460.97	553.16
St. Martha	149.45	174.35	199.26	224.17	273.99	323.80	373.62	448.34
Seale & Sands	149.70	174.65	199.60	224.55	274.45	324.35	374.25	449.10
Send	150.92	176.07	201.23	226.38	276.69	326.99	377.30	452.76
Shackleford	153.21	178.75	204.28	229.82	280.89	331.96	383.03	459.64
Shalford	161.11	187.97	214.82	241.67	295.37	349.08	402.78	483.34
Shere	178.79	208.58	238.38	268.18	327.78	387.37	446.97	536.36
Tongham	148.74	173.53	198.32	223.11	272.69	322.27	371.85	446.22
Wanborough	144.30	168.35	192.40	216.45	264.55	312.65	360.75	432.90
Wisley (Meeting)	124.55	145.30	166.06	186.82	228.34	269.85	311.37	373.64
Worplesdon	177.25	206.79	236.33	265.87	324.95	384.03	443.12	531.74
TOWN AREA
Guildford	124.55	145.30	166.06	186.82	228.34	269.85	311.37	373.64

       

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 2022-23, (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	1,084.26	1,264.97	1,445.68	1,626.39	1,987.81	2,349.23	2,710.65	3,252.78
(ii) PCCS	197.05	229.89	262.73	295.57	361.25	426.93	492.62	591.14

 

(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	1,454.75	1,697.21	1,939.66	2,182.12	2,667.03	3,151.95	3,636.87	4,364.24
Artington	1,427.58	1,665.51	1,903.44	2,141.37	2,617.23	3,093.09	3,568.95	4,282.74
Ash	1,455.06	1,697.57	1,940.08	2,182.59	2,667.61	3,152.63	3,637.65	4,365.18
East Clandon	1,445.74	1,686.70	1,927.65	2,168.61	2,650.52	3,132.43	3,614.35	4,337.22
West Clandon	1,429.00	1,667.16	1,905.33	2,143.49	2,619.82	3,096.15	3,572.49	4,286.98
Compton	1,442.82	1,683.28	1,923.75	2,164.22	2,645.16	3,126.09	3,607.04	4,328.44
Effingham	1,464.80	1,708.93	1,953.06	2,197.19	2,685.45	3,173.71	3,661.99	4,394.38
East Horsley	1,444.56	1,685.32	1,926.08	2,166.84	2,648.36	3,129.88	3,611.40	4,333.68
West Horsley	1,443.88	1,684.53	1,925.17	2,165.82	2,647.11	3,128.40	3,609.70	4,331.64
Normandy	1,478.76	1,725.22	1,971.68	2,218.14	2,711.06	3,203.98	3,696.90	4,436.28
Ockham	1,444.86	1,685.67	1,926.48	2,167.29	2,648.91	3,130.53	3,612.15	4,334.58
Pirbright	1,443.98	1,684.64	1,925.30	2,165.96	2,647.28	3,128.60	3,609.94	4,331.92
Puttenham	1,434.02	1,673.03	1,912.03	2,151.03	2,629.03	3,107.04	3,585.05	4,302.06
Ripley	1,465.70	1,709.98	1,954.26	2,198.54	2,687.10	3,175.66	3,664.24	4,397.08
St. Martha	1,430.76	1,669.21	1,907.67	2,146.13	2,623.05	3,099.96	3,576.89	4,292.26
Seale & Sands	1,431.01	1,669.51	1,908.01	2,146.51	2,623.51	3,100.51	3,577.52	4,293.02
Send	1,432.23	1,670.93	1,909.64	2,148.34	2,625.75	3,103.15	3,580.57	4,296.68
Shackleford	1,434.52	1,673.61	1,912.69	2,151.78	2,629.95	3,108.12	3,586.30	4,303.56
Shalford	1,442.42	1,682.83	1,923.23	2,163.63	2,644.43	3,125.24	3,606.05	4,327.26
Shere	1,460.10	1,703.44	1,946.79	2,190.14	2,676.84	3,163.53	3,650.24	4,380.28
Tongham	1,430.05	1,668.39	1,906.73	2,145.07	2,621.75	3,098.43	3,575.12	4,290.14
Wanborough	1,425.61	1,663.21	1,900.81	2,138.41	2,613.61	3,088.81	3,564.02	4,276.82
Wisley (Meeting)	1,405.86	1,640.16	1,874.47	2,108.78	2,577.40	3,046.01	3,514.64	4,217.56
Worplesdon	1,458.56	1,701.65	1,944.74	2,187.83	2,674.01	3,160.19	3,646.39	4,375.66
TOWN AREA
Guildford	1,405.86	1,640.16	1,874.47	2,108.78	2,577.40	3,046.01	3,514.64	4,217.56

*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 2022-23 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 2022-23 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 2022-23 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 2021, as set out below:

 

 

Reason for Decision:

To enable the Council to set the Council Tax requirement and council tax for the 2022-23 financial year.

 

Result of the Recorded Vote:

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

 

FOR:	AGAINST:	ABSTAIN:
Councillor Tim Anderson Councillor Jon Askew Councillor Christopher Barrass Councillor Joss Bigmore Councillor Ruth Brothwell Councillor Colin Cross Councillor Guida Esteves Councillor Angela Goodwin Councillor David Goodwin Councillor Gillian Harwood Councillor Liz Hogger Councillor Diana Jones Councillor Ted Mayne Councillor Julia McShane Councillor Ann McShee Councillor Bob McShee Councillor Masuk Miah Councillor Ramsey Nagaty Councillor George Potter Councillor John Redpath Councillor Maddy Redpath Councillor John Rigg Councillor Tony Rooth Councillor Will Salmon Councillor Pauline Searle Councillor James Steel Councillor Cait Taylor Councillor Fiona White Councillor Catherine Young		Councillor Richard Billington Councillor David Bilbé The Deputy Mayor, Councillor Dennis Booth Councillor Andrew Gomm Councillor Angela Gunning Councillor Jan Harwood Councillor Jo Randall Councillor James Walsh Councillor Keith Witham