To consider a report on the setting of the Council Tax for 2014/15.

Members considered the submitted report on the setting of the Council Tax for 2014/15.

It was proposed by Mayor Oliver and seconded by Councillor Addis:

That the Council is recommended to note:

(i)         That in December 2013 the Council calculated the Council Tax Base for 2014/15:-

a) For the whole Council area as 41,713.28, [Item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the "Act")]; and

b) For dwellings in the Brixham Town Council area as 5,633.38 to which a Parish precept relates.

(ii)        That the Police and Crime Commissioner for Devon and Cornwall and the Devon and Somerset Fire and Rescue Authority have issued precepts to the Council in accordance with Section 40 of the Local Government Finance Act 1992 for each category of dwellings in the Council’s area as indicated in the table in paragraph (v) below.

That the Council is recommended to approve:

(iii)       The Council Tax requirement for the Council’s own purposes for 2014/15 (excluding Brixham Town Council) of £52,607,537.

(iv)       That the following amounts be calculated for the year 2014/15 in accordance with Chapter Three of the Act:

            a) £283,910,284 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 the precept issued to it by Brixham Town Council.

            b) (£231,108,447) being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

            c) £52,801,837 being the amount by which the aggregate at (iv)(a) above exceeds the aggregate at (iv)(b) above, calculated by the Council in accordance with Section 31A(4) of the Act as its Council Tax Requirement for the year (item R in the formula in Section 31B of the Act).

            d) £1,265.83 being the amount at (iv)(c) above (Item R), all divided by Item T ((i)(a) above), calculated by the Council, in accordance with Section 31B of the Act, as the basic amount of its Council Tax for the year (including Parish precepts). 

            e) £194,300 being the aggregate amount of all special items (Brixham Town Council) referred to in Section 34(1) of the Act.

f) £1,261.17 being the amount at (iv)(d) above less the result given by dividing the amount at (iv)(e) above by Item T ((i)(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 for dwellings in those parts of its area to which no Parish precept relates.

(v)        That the Council, in accordance with Chapter Three of the Local Government Finance Act 1992, hereby sets the aggregate amounts shown in the tables below as the amounts of Council Tax for 2014/15 for each part of its area and for each of the categories of dwellings.