Agenda item

That the Revenue Budget 2016/17 be approved and Recommended to Council on 25^th February 2016, noting that other organisations have yet to set their Council Tax precepts and subject to any adjustments from the final Local Government Finance Settlement.

 

Council Tax Resolution – In relation to the Council Tax for 2016/17

 

(a)   That in pursuance of the powers conferred on the Council as the billing authority for its area by the Local Government Finance Acts (the Acts), the

Council Tax for the Slough area for the year ending 31 March 2017 be as specified below and that the Council Tax be levied accordingly.

 

(b)   That it be noted that at its meeting on 14 December 2015 Cabinet calculated the following Tax Base amounts for the financial year 2016/17 in accordance with Regulations made under sections 31B (3) and 34(4) of the Act:

 

(i)   40,001.8 being the amount calculated by the Council, in accordance with Regulation 3 of the Local Authorities (Calculation of Council Tax

Base) Regulations 2012 (the Regulations) as the Council Tax Base for the whole of the Slough area for the year 2016/17; and

 

(ii)   The sums below being the amounts of Council Tax Base for the

Parishes within Slough for 2016/17:

 

a)   Parish of Britwell      xxx

 

b)   Parish of Colnbrook with Poyle   xxx

 

c)   Parish of Wexham   xxx 

 

(c)   That the following amounts be now calculated for the year 2016/17 in accordance with sections 31A to 36 of the Act:

 

(i)   £420,457,936 being the aggregate of the amounts which the Council estimates for the items set out in section 31A (2)(a) to (f) of the Act.

(Gross Expenditure);

 

(ii)   £ 371,765,208 being the aggregate of the amounts which the Council estimates for the items set out in section 31A (3) (a) to (d) of the Act.

(Gross Income);

 

(iii)   £48,907,610 being the amount by which the aggregate at paragraph c

(i) above exceeds the aggregate at paragraph c (ii) above calculated by the Council as its council tax requirement for the year as set out in section 31A(4) of the Act. (Council Tax Requirement);

 

(iv)   £1,222.65 being the amount at paragraph c(iii) above divided by the amount at paragraph b(i) 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 the requirements for Parish precepts.

 

(v)   That for the year 2016/17 the Council determines in accordance with section 34 (1) of the Act, Total Special Items of £215,778 representing the total of Parish Precepts for that year.

 

(vi)   £1,217.26 being the amount at paragraph c (iv) above less the result given by dividing the amount at paragraph c (v) above by the relevant amounts at paragraph b (i) 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 relates.

 

(vii)   Valuation Bands

 

Band	Slough Area	Parish of Britwell	Parish of Colnbrook with Poyle	Parish of Wexham Court
	£	£	£	£
A	811.51	xx.xx	xx.xx	xx.xx
B	946.76	xx.xx	xx.xx	xx.xx
C	1,082.01	xx.xx	xx.xx	xx.xx
D	1,217.26	xx.xx	xx.xx	xx.xx
E	1,487.76	xx.xx	xx.xx	xx.xx
F	1,758.26	xx.xx	xx.xx	xx.xx
G	2,028.77	xx.xx	xx.xx	xx.xx
H	2,434.52	xx.xx	xx.xx	xx.xx

 

Being the amounts given by multiplying the amounts at paragraph c (iv) and c (vi) 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 amount to be taken into account for the year in respect of categories of dwellings listed in different valuation bands.

 

(viii)   That it be noted that for the year 2016/17 the Thames Valley Police

Authority precept has been provisionally increased by x% in line with initial discussions.  The following amounts are stated in accordance with section 40 of the Act, for each of the categories of dwellings shown below:

 

 

These precepts have not been formally proposed or agreed by the Thames Valley Police Authority and may be revised when agreed.

 

(ix)   That it be noted that for the year 2016/17 the Royal Berkshire Fire

Authority has provisionally stated x as the following amount in precept issued to the Council, in accordance with section 40 of the Act, for each of the categories of dwellings shown below:  As in previous years no increase is assumed

 

 

 

These precepts have not been formally proposed or agreed by the Royal Berkshire Fire Authority and may be revised when agreed.

 

(x)   Note that arising from these recommendations, and assuming the     major precepts are agreed, the overall Council Tax for Slough

Borough Council including the precepting authorities will be as follows:

 

 

Band	Slough	Office of the Police and Crime Commissioner (OPCC) for Thames Valley	Royal Berkshire Fire Authority	TOTAL
	£	£	£	£
A	811.51	xx.xx	xx.xx	xx.xx
B	946.76	xx.xx	xx.xx	xx.xx
C	1,082.01	xx.xx	xx.xx	xx.xx
D	1,217.26	xx.xx	xx.xx	xx.xx
E	1,487.76	xx.xx	xx.xx	xx.xx
F	1,758.26	xx.xx	xx.xx	xx.xx
G	2,028.77	xx.xx	xx.xx	xx.xx
H	2,434.52	xx.xx	xx.xx	xx.xx

 

(xi)   That the Section 151 Officer be and is hereby authorised to give due notice of the said Council Tax in the manner provided by Section 38(2) of the 2012 Act.

 

(xii)   That the Section 151 Officer be and is hereby authorised when necessary to apply for a summons against any Council Tax payer or non-domestic ratepayer on whom an account for the said tax or rate and arrears has been duly served and who has failed to pay the amounts due to take all subsequent necessary action to recover them promptly.

 

(xiii)   That the Section 151 Officer be authorised to collect (and disperse from the relevant accounts) the Council Tax and National Non-

Domestic Rate and that whenever the office of the Section 151 Officer is vacant or the holder thereof is for any reason unable to act, the

Chief Executive or such other authorised post-holder be authorised to act as before said in his or her stead.

 

(xiv)   The above figures assume a council tax freeze for the Royal Berkshire Fire Authority. If this is not the case this report requests the Section 151 or nominated officer be authorised to adjust the council tax charges in line with final figures in consultation with the leader and leader of the opposition

 

Fees and Charges –

 

(d)   That the Cabinet resolves to increase Fees and charges as outlined in Appendix F for 2016/17 as follows:

 

(i)   An increase to the court costs figures from £129 to £152

(ii)  Charge VAT on local land searches

(iii)  Further changes as highlighted in appendix F

 

Pay Policy –

 

(e)   That the Pay Policy outlined in Appendix O be noted for Council approval.

The Cabinet considered a report on the Revenue Budget 2016-17 and the decisions required to achieve a balanced budget for year ahead. It had been another challenging year for the Council financially with continued significant reductions in government funding and increased demand for services.

 

There had been a change of approach this year with an outcomes based budgeting approach focused on the delivery of the Five Year Plan.  The key elements of the revenue strategy were summarised and the budget sought to protect Council services as far as possible by closing the budget gap through income generation (35% of the savings requirement), transformation (32%) and efficiency (29%).  This approach was reflected in the savings proposals previously considered by the Cabinet in November and December 2015 and the proposal to increase Council Tax by 3.75%.  This incorporated the additional 2% precept to support Adult Social Care.  Commissioners attention was drawn to a number of specific issues such as Appendix N that summarised feedback from the 500 responses to the Budget Simulator consultation; the Efficiency Strategy in Appendix L setting out how the Council would utilise the new flexibilities in the use of capital receipts to support qualifying revenue expenditure; and the Section 151 Officer’s statement on reserves in Appendix H which set the minimum recommended General Fund reserve at £7.2m.  The budget included major transformation programmes and contract re-commissioning as well as £275k to support Local Welfare Provision.

 

The Cabinet considered the proposal to increase Council Tax by 3.75%, including the 2% adult social care precept, to help partially offset the larger than anticipated funding reductions from the Government.  Government funding had fallen by £144 per person since 2013/14 and it had been calculated that the 3.75% increase equated to a Council Tax rise of 84p per week for a Band D property.  The successive freezes and below inflation rises in Council Tax in recent years meant that it was broadly the same in real terms as a decade ago, despite the substantial funding reductions during that period.

 

Speaking under Rule 30 of the Constitution, Councillor Pantelic asked a number of questions about the budget in relation to Slough Children’s Services Trust including the level of additional resource provided to the trust; the process if the trust required further resources; and the key performance indicators (KPIs) used to monitor improvement.  An additional £2.8m would be provided in 2016/17, as per the agreement of the Cabinet and Council in September 2015.  This followed significant growth in the children’s services budget in previous years to support improvement and was in sharp contrast to the major reductions in other service areas.  The terms of the contract set out the process for approving additional resources and any such decision would require the approval of full Council.  KPIs had been agreed between the Council and Trust and these could be provided to Members.

 

In response to a question from the Leader, it was noted that the Office Police & Crime Commissioner were likely to raise its precept by 1.99% and a number of parishes had indicated they would also be raising their precepts.  The final figures from precepting authorities should be in place prior to the Council meeting on 25^th February.  Commissioners discussed a range of other issues including the future options for creating and potentially managing more housing stock; the position regarding reserves and the increased medium term risks of exposure to Business Rates and Council Tax income; and the resources available to support the Council’s digital transformation programme.

 

The Cabinet supported the overall budget strategy that had avoided cuts to services on the scale many other authorities had adopted.  A clear budget strategy had been developed to protect key services and deliver the majority of savings through transformation, efficiency and income generation and the Council was still able to make strategic investments in areas such as digital.  It was agreed to recommend the revenue budget to full Council on 25^th February subject to any adjustments arising from the final Local Government Finance Settlement and confirmation of the decisions of the other precepting authorities.

 

Recommended –  That the Revenue Budget 2016/17 be approved and Recommended to Council on 25^th February 2016, noting that other organisations have yet to set their Council Tax precepts and subject to any adjustments from the final Local Government Finance Settlement.

 

Council Tax Resolution – In relation to the Council Tax for 2016/17

 

(a)   That in pursuance of the powers conferred on the Council as the billing authority for its area by the Local Government Finance Acts (the Acts), the

Council Tax for the Slough area for the year ending 31 March 2017 be as specified below and that the Council Tax be levied accordingly.

 

(b)   That it be noted that at its meeting on 14 December 2015 Cabinet calculated the following Tax Base amounts for the financial year 2016/17 in accordance with Regulations made under sections 31B (3) and 34(4) of the Act:

 

(i)   40,001.8 being the amount calculated by the Council, in accordance with Regulation 3 of the Local Authorities (Calculation of Council Tax

Base) Regulations 2012 (the Regulations) as the Council Tax Base for the whole of the Slough area for the year 2016/17; and

 

(ii)   The sums below being the amounts of Council Tax Base for the

Parishes within Slough for 2016/17:

 

a)   Parish of Britwell      xxx

 

b)   Parish of Colnbrook with Poyle   xxx

 

c)   Parish of Wexham   xxx 

 

(c)   That the following amounts be now calculated for the year 2016/17 in accordance with sections 31A to 36 of the Act:

 

(i)   £420,457,936 being the aggregate of the amounts which the Council estimates for the items set out in section 31A (2)(a) to (f) of the Act.

(Gross Expenditure);

 

(ii)   £ 371,765,208 being the aggregate of the amounts which the Council estimates for the items set out in section 31A (3) (a) to (d) of the Act.

(Gross Income);

 

(iii)   £48,907,610 being the amount by which the aggregate at paragraph c (i) above exceeds the aggregate at paragraph c (ii) above calculated by the Council as its council tax requirement for the year as set out in section 31A(4) of the Act. (Council Tax Requirement);

 

(iv)   £1,222.65 being the amount at paragraph c(iii) above divided by the amount at paragraph b(i) 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 the requirements for Parish precepts.

 

(v)   That for the year 2016/17 the Council determines in accordance with section 34 (1) of the Act, Total Special Items of £215,778 representing the total of Parish Precepts for that year.

 

(vi)   £1,217.26 being the amount at paragraph c (iv) above less the result given by dividing the amount at paragraph c (v) above by the relevant amounts at paragraph b (i) 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 relates.

 

(vii)   Valuation Bands

 

Band	Slough Area	Parish of Britwell	Parish of Colnbrook with Poyle	Parish of Wexham Court
	£	£	£	£
A	811.51	xx.xx	xx.xx	xx.xx
B	946.76	xx.xx	xx.xx	xx.xx
C	1,082.01	xx.xx	xx.xx	xx.xx
D	1,217.26	xx.xx	xx.xx	xx.xx
E	1,487.76	xx.xx	xx.xx	xx.xx
F	1,758.26	xx.xx	xx.xx	xx.xx
G	2,028.77	xx.xx	xx.xx	xx.xx
H	2,434.52	xx.xx	xx.xx	xx.xx

 

Being the amounts given by multiplying the amounts at paragraph c (iv) and c (vi) 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 amount to be taken into account for the year in respect of categories of dwellings listed in different valuation bands.

 

(viii)   That it be noted that for the year 2016/17 the Thames Valley Police Authority precept has been provisionally increased by x% in line with initial discussions.  The following amounts are stated in accordance with section 40 of the Act, for each of the categories of dwellings shown below:

 

 

These precepts have not been formally proposed or agreed by the Thames Valley Police Authority and may be revised when agreed.

 

(ix)   That it be noted that for the year 2016/17 the Royal Berkshire Fire Authority has provisionally stated x as the following amount in precept issued to the Council, in accordance with section 40 of the Act, for each of the categories of dwellings shown below:  As in previous years no increase is assumed

 

 

 

These precepts have not been formally proposed or agreed by the Royal Berkshire Fire Authority and may be revised when agreed.

 

(x)   Note that arising from these recommendations, and assuming the major precepts are agreed, the overall Council Tax for Slough

Borough Council including the precepting authorities will be as follows:

 

 

Band	Slough	Office of the Police and Crime Commissioner (OPCC) for Thames Valley	Royal Berkshire Fire Authority	TOTAL
	£	£	£	£
A	811.51	xx.xx	xx.xx	xx.xx
B	946.76	xx.xx	xx.xx	xx.xx
C	1,082.01	xx.xx	xx.xx	xx.xx
D	1,217.26	xx.xx	xx.xx	xx.xx
E	1,487.76	xx.xx	xx.xx	xx.xx
F	1,758.26	xx.xx	xx.xx	xx.xx
G	2,028.77	xx.xx	xx.xx	xx.xx
H	2,434.52	xx.xx	xx.xx	xx.xx

 

(xi)   That the Section 151 Officer be and is hereby authorised to give due notice of the said Council Tax in the manner provided by Section 38(2) of the 2012 Act.

 

(xii)   That the Section 151 Officer be and is hereby authorised when necessary to apply for a summons against any Council Tax payer or non-domestic ratepayer on whom an account for the said tax or rate and arrears has been duly served and who has failed to pay the amounts due to take all subsequent necessary action to recover them promptly.

 

(xiii)   That the Section 151 Officer be authorised to collect (and disperse from the relevant accounts) the Council Tax and National Non-

Domestic Rate and that whenever the office of the Section 151 Officer is vacant or the holder thereof is for any reason unable to act, the

Chief Executive or such other authorised post-holder be authorised to act as before said in his or her stead.

 

(xiv)   The above figures assume a council tax freeze for the Royal Berkshire Fire Authority. If this is not the case this report requests the Section 151 or nominated officer be authorised to adjust the council tax charges in line with final figures in consultation with the leader and leader of the opposition

 

Fees and Charges –

 

(d)   That the Cabinet resolves to increase Fees and charges as outlined in Appendix F for 2016/17 as follows:

 

(i)   An increase to the court costs figures from £129 to £152

(ii)  Charge VAT on local land searches

(iii)  Further changes as highlighted in appendix F

 

Pay Policy –

 

(e)   That the Pay Policy outlined in Appendix O be noted for Council approval.