The Committee noted that the figures in the report had been calculated in accordance with regulations made under Sections 31B (3) and 34 (4) of the Local Government Finance Act 1992 (as amended) (“the Act”).

It was resolved:

1.   To note that the Corporate Management Committee at its meeting on 15^th December 2022, calculated the Council Tax Base 2023/24 for the Council as 34,864.6 in accordance with Regulation 3 of the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012.

2.   That the following amounts now be calculated for the year 2023/24 in accordance with Sections 31 to 36 of the Act:

a)   £99,020,426.00being the aggregate of the amount which the Council estimates for the items set out in Section 31A (2) (a) to (f) of the Act;

b)   £92,573,264.17being the aggregate of the amount which the Council estimates for the items set out in Section 31A (3) (a) to (d) of the Act;

c)   £6,447,161.83 being the amount by which the aggregate at 2(a) above exceeds the aggregate at 2(b) above, calculated by this Council in accordance with Section 31A (4) of the Act as its Council Tax requirement for the year.

d)   £184.92 being the amount at 2(c) above, divided by the Council Tax base (item 1 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)   £0.00 being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act

f)    £184.92 being the amount at 2(d) above less the result given by dividing the amount at 2(e) above by the Council Tax base, 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.

g)   That the following amounts be calculated for the year 2023/24 in accordance with Sections 31 to 36 of the Act as amended.

Being the amounts given by multiplying the amount at 2(f) above by the number which, in the proportion set out in Section 5(1) of the Act, is applicable to dwellings listed in a 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.   To note for the year 2023/24 Surrey County Council and the Police and Crime Commissioner for Surrey 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:

4.   That, having calculated the aggregate in each case of the amounts in 2(g) and 3 above, the Council, in accordance with Sections 30 to 36 of the Local Government Finance Act 1992 as amended by the Localism Act 2011, hereby sets the amounts of Council Tax for the year 2023/24 for each of the categories of dwellings:

5.   The Council has determined that its relevant basic amount of Council Tax for 2023/24 is not excessive in accordance with the principles approved under Section 52ZB of the Act.

As the billing authority, the Council has not been notified by a major precepting authority that its relevant basic amount of council tax for 2023/24 is excessive and therefore the billing authority is not required to hold a referendum in accordance with Section 52ZK of the Act

6.   The payment dates for the statutory ten monthly instalments scheme be set to run from 1 April 2023 to 1 January 2024.

The Council Tax (Administration and Enforcement Regulations 1992 allow customers to opt out of the ten monthly instalment scheme and request payment over a 12-month period. Where this is requested, the Council authorises that the payment dates are to be on such a day in each month as is most efficient for administrative purposes.

Explanatory Note: The following narrative provides some additional explanation of the figures contained within the formal resolution at section 2.