Agenda item

To resolve recommendations in respect of:

 

·       Capital Programme 2022/23 –2024/25

 

·       Revenue Budget 2022/23

 

·       Council Tax 2022/23

 

The supporting information has been circulated as a supplement and is available with this agenda on the Council website.

The Council considered the report by the Executive Director: Resources which set out the financial plans and revenue budgets for the financial year 2022/23 and the supporting information which presented the Council’s spending plans for 2022/23 and detailed budgets for the General Fund and Capital Programme.

 

Councillor Heydon referred to the comprehensive speech he had made at the Advisory Council meeting held on 23 February 2022 and placed particular focus on the following matters:

·       He stated that the Council was focused on value for money, maintaining services and green spaces, and remaining one of the lowest taxed authorities.

·       He stated that the level of council tax was one of the most difficult decisions. Due to future uncertainty about levels of funding the maximum permitted council tax increase of 4.49% in 2022/23 was being proposed.

·       In recognition that some low-income households are already struggling with meeting household bills an additional £100 council tax discount to all working age households receiving council tax support was proposed. This was being funded from Bracknell Forest’s own resources and was completely separate from any other Government schemes.

 

On the proposition of Councillor Heydon, Executive Member for Transformation and Finance, seconded by Councillor Bettison OBE the recommendations of the Advisory Council meeting held on 23 February 2022 were moved.

 

On the proposition of Councillor Temperton, Leader of the Opposition, seconded by Councillor Bidwell the following amendment was proposed:

 

This Council supports the recommendations submitted by the Executive in respect of the Capital Programme 2022/23 – 2024/25 and the Revenue Budget 2022/23 as set out in pages 19 and 20 of the agenda, with the following amendments (highlighted in bold);

 

2.2 Revenue Budget 2022/23

 

i) The budget proposals set out in Table 1 (page 3) of the summary report for Council, subject to the changes identified in sections 3.2(pages 4), 3.3 (pages 4 to 5), 3.4 (pages 5 to 7), 3.6 (pages 7 to 8),3.9 (pages 9 to 11), 7.2 (page 20) and 7.3 (page 20) of the report, plus an additional one-off pressure of £0.100m for improvements to parking on our estates be agreed;

 

viii) A contribution of £1.560m (after allowing for additional interest from the use of balances) be made from revenue balances to support revenue expenditure. Comprising £775K already in the core budget, plus an extra £677K to cover the reduced Council tax and some for lost interest;

 

x) The Council’s Council Tax requirement, excluding Parish Council precepts, be set at £70.065m

 

xi) The Council Tax for the Council’s services for each Valuation Band be set as follows:

 

Band	Tax Level Relative to Band D	£
A	6/9	968.10
B	7/9	1,129.45
C	8/9	1,290.80
D	9/9	1,452.15
E	11/9	1,774.85
F	13/9	2,097.55
G	15/9	2,420.25
H	18/9	2,904.30

 

That the impact of the above changes be reflected in a revised Council 

Tax Resolution.

 

On being put to the vote the amendment fell.

 

As required by legislation a recorded vote was taken on the substantive motion and the voting was as follows:

 

FOR (13): Councillors Allen, Dr Barnard, Bettison OBE, D Birch, Mrs Birch, Harrison, Heydon, Mrs Ingham, Leake, McLean, Ms Merry, Porter and Turrell

 

ABSTAIN (2): Councillor Bidwell and Temperton

 

It was therefore RESOLVED that:

 

2.1       Capital Programme 2022/23 - 2024/25

i)               General Fund capital funding of £16.311m for 2022/23 in respect of those schemes listed on pages 184 to 186 of the agenda report be agreed;

ii)              The inclusion of £7.037m of expenditure to be externally funded (including £1.133m of S106 funding) as outlined in the summary report for Council (page 179) and included on pages 184 to 186 of the agenda report;

iii)             That those schemes that attract external grant funding be agreed for inclusion within the 2022/23 capital programme at the level of funding received;

iv)             Capital schemes that require external funding can only proceed once the Council is certain of receiving the grant;

v)              The inclusion of an additional budget of £1m for ‘Invest to Save’ schemes be agreed.

 

2.2       Revenue Budget 2022/23

 

i)               The budget proposals set out in Table 1 (page 3) of the summary report for Council, subject to the changes identified in sections 3.2 (pages 4), 3.3 (pages 4 to 5), 3.4 (pages 5 to 7), 3.6 (pages 7 to 8),3.9 (pages 9 to 11), 7.2 (page 20) and 7.3 (page 20) of the report, be agreed;

ii)              Fees and charges as set out in Annexe G (pages 106 to 170) be approved;

iii)             A provision for inflation of £4.368m be approved;

iv)             The commitment budget as set out in Annexe A be approved (pages 23 to 24);

v)         That the Council should make additional funding available for distribution to schools through the local funding formula at the level set out in section 4.1 (pages 11 to 12) of the summary report for Council subject to any minor amendments made by the Executive Member for Children, Young People and Learning following the receipt of definitive funding allocations for Early Years and High Needs pupils;

vi)        A general contingency totalling £1.900m be included, use of which is authorised by the Chief Executive in consultation with the Executive Director: Resources in accordance with the delegations included in the Council’s constitution;

vii)       Subject to the above recommendations the revised draft budget proposals be agreed;

viii)       A contribution of £0.775m (after allowing for additional interest from the use of balances) be made from revenue balances to support revenue expenditure;

ix)        Total net expenditure (after use of balances) of £87.337m (page 22), be approved;

x)         The Council’s Council Tax requirement, excluding Parish Council precepts, be set at £70.742m;

xi)        The Council Tax for the Council’s services for each Valuation Band be set as follows:

 

Band	Tax Level Relative to Band D	£
A	6/9	977.46
B	7/9	1,140.37
C	8/9	1,303.28
D	9/9	1,466.19
E	11/9	1,792.01
F	13/9	2,117.83
G	15/9	2,443.65
H	18/9	2,932.38

 

At the meeting on 08 February 2022 the Executive recommended the 2022/23 Treasury Management Strategy Statement and noted that strategy together with the Prudential Indicators and the Minimum Revenue Provision Policy Statement were matters which the Council needed to approve.

 

xii)       The Council approves the following indicators, limits, strategies and policies included in Annexe E (pages 75 to 98):

·       The Prudential Indicators and Limits for 2022/23 to 2024/25 contained within Annexe E(i);

·       The Minimum Revenue Provision (MRP) Policy contained within Annexe E(ii);

·       The Treasury Management Strategy Statement, and the Treasury Prudential Indicators contained in Annexe E(iii);

·       The Authorised Limit Prudential Indicator in Annexe E(iii);

·       The Investment Strategy 2022/23 to 2024/25 and Treasury Management Limits on Activity contained in Annexe E(iv);

 

xiii)       The formal Council Tax Resolution contained in section 3 be approved.

 

3          Council Tax Resolution

 

3.1       That the recommendations of the Executive outlined in sections 2.1 and 2.2 be agreed.

 

3.2       That it be noted that the amounts calculated for the year 2022/23 in accordance with Section 67 of the Local Government Finance Act 1992 are:

 

(a)        48,249 TAX BASE FOR THE WHOLE COUNCIL AREA

 

being the amount calculated by the Council, in accordance with regulation 3 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992, as amended, as its council tax base for the year

 

(b)        TAX BASE FOR PART OF THE COUNCIL’S AREA

 

EACH PARISH AREA	£
Binfield	4,482
Bracknell	20,528
Crowthorne	3,087
Sandhurst	8,007
Warfield	5,220
Winkfield	6,925

being the amounts calculated by the Council, in accordance with regulation 6 of the Regulations, as amended, 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

 

3.3       That the following amounts be now calculated by the Council for the year 2022/23 in accordance with Sections 31 to 36 of the Local Government and Finance Act 1992as amended (the Act):

 

(a)

£324,342,353

TOTAL EXPENDITURE INCLUDING GENERAL FUND, PARISH PRECEPTS AND THE COUNCIL’S SHARE OF ANY DEFICIT ON THE COLLECTION FUND

being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2) of the Act

 

(b)

£249,764,964

TOTAL INCOME INCLUDING GOVERNMENT SUPPORT AND THE COUNCIL’S SHARE OF ANY SURPLUS ON THE COLLECTION FUND

being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act

 

(c)

£74,577,389

BOROUGH AND PARISH PRECEPTS NET EXPENDITURE TO BE FINANCED FROM COUNCIL TAX

being the amount by which the aggregate at 3.3(a) above exceeds the aggregate at 3.3(b) above, calculated by the Council, in accordance with Section 31A(4) of the Act, as its council tax requirement for the year

 

(d)

£1,545.68

AVERAGE BAND "D" COUNCIL TAX FOR WHOLE BOROUGH

being the amount at 3.3(c) above, divided by the amount at 3.2(a) 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)

 

(e)

£3,835,188

PARISH PRECEPTS

being the aggregate amount of all special items referred to in Section 34(1) of the Act

 

(f)

£1,466.19

BOROUGH COUNCIL TAX FOR BAND "D" PROPERTIES

being the amount at 3.3(d) above less the result given by dividing the amount at 3.3(e) above by the amount at 3.2(a) 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 if there were an area of the Borough to which no special item relates

 

(g)	Part of the Council’s area	BOROUGH AND PARISH COUNCIL TAX FOR EACH PARISH FOR BAND ‘D’ £
	Binfield	1,520.75
	Bracknell	1,560.70
	Crowthorne	1,551.13
	Sandhurst	1,540.95
	Warfield	1,510.75
	Winkfield	1,546.63

 

being the amounts given by adding to the amount at 3.3(f) 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 3.2(b) 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

 

(h)

Part of the Council's area

BOROUGH AND PARISH COUNCIL TAX IN EACH PARISH FOR EACH VALUATION BAND

 

 

Parish	A	B	C	D	E	F	G	H
	£	£	£	£	£	£	£	£
Binfield	1,013.83	1,182.81	1,351.78	1,520.75	1,858.69	2,196.64	2,534.58	3,041.50
Bracknell	1,040.47	1,213.88	1,387.29	1,560.70	1,907.52	2,254.34	2,601.17	3,121.40
Crowthorne	1,034.09	1,206.43	1,378.78	1,551.13	1,895.83	2,240.52	2,585.22	3,102.26
Sandhurst	1,027.30	1,198.52	1,369.73	1,540.95	1,883.38	2,225.82	2,568.25	3,081.90
Warfield	1,007.17	1,175.03	1,342.89	1,510.75	1,846.47	2,182.19	2,517.92	3,021.50
Winkfield	1,031.09	1,202.93	1,374.78	1,546.63	1,890.33	2,234.02	2,577.72	3,093.26

 

being the amounts given by multiplying the amounts at 3.3(g) 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

 

3.4       That it be noted that for the year 2022/23 the Police and Crime Panel have stated the following amounts in precepts issued to the Council regarding the Police and Crime Commissioner for the Thames Valley, in accordance with Section 40 of the Act, for each of the categories of dwellings shown below:

 

	A	B	C	D	E	F	G	H
	£	£	£	£	£	£	£	£
Police and Crime Commissioner for the Thames Valley	160.85	187.66	214.47	241.28	294.90	348.52	402.13	482.56

 

3.5       That it be noted that for the year 2022/23 the Royal Berkshire Fire Authority have stated the following amounts in precepts issued to the Council, subject to confirmation by the Fire Authority on 15 February, in accordance with Section 40 of the Act, for each of the categories of dwellings shown below:

      

	A	B	C	D	E	F	G	H
	£	£	£	£	£	£	£	£
Royal Berkshire Fire Authority	49.30	57.52	65.73	73.95	90.38	106.82	123.25	147.90

 

3.6       That, having calculated the aggregate in each case of the amounts at 3.3(h), 3.4 and 3.5 above, the council, in accordance with section 30(2) of the act, hereby sets the following amounts as the amounts of council tax for the year 2022/23 for each of the categories of dwellings shown below:

 

(a)

Part of the Council's area

TOTAL COUNCIL TAX FOR EACH VALUATION BAND

 

Parish	A	B	C	D	E	F	G	H
	£	£	£	£	£	£	£	£
Binfield	1,223.98	1,427.99	1,631.98	1,835.98	2,243.97	2,651.98	3,059.96	3,671.96
Bracknell	1,250.62	1,459.06	1,667.49	1,875.93	2,292.80	2,709.68	3,126.55	3,751.86
Crowthorne	1,244.24	1,451.61	1,658.98	1,866.36	2,281.11	2,695.86	3,110.60	3,732.72
Sandhurst	1,237.45	1,443.70	1,649.93	1,856.18	2,268.66	2,681.16	3,093.63	3,712.36
Warfield	1,217.32	1,420.21	1,623.09	1,825.98	2,231.75	2,637.53	3,043.30	3,651.96
Winkfield	1,241.24	1,448.11	1,654.98	1,861.86	2,275.61	2,689.36	3,103.10	3,723.72