To consider a report on the setting of the Council Tax for 2022/2023.

The Council received the submitted report in relation to the setting of Council Tax for 2022/23 and proposed revisions to the Council Tax Support Scheme following a change in legislation to incorporate the requirements of the Council Tax (Demand Notices and Reduction Schemes) (England) (Amendment) Regulations 2022.  A revised recommendation was circulated prior to the meeting following the revised recommendation in connection with the Revenue Budget 2022-2023.

Councillor Cowell proposed and Councillor Steve Darling seconded a motion, which was agreed (unanimously) by the Council (by recorded vote) as set out below:

That the Council is recommended to note:

1.         on the 9 December 2021 Council approved the following Council Tax Bases for 2022/23: -

a) for the whole Council area as 46,194.82, [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 6,185.57 to which a Parish precept relates; and

2.         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 5 below.

That the Council is recommended to approve:

3.         the Council Tax requirement for the Council’s own purposes for 2022/23 (excluding Brixham Town Council) of £78,072,000;

4.         that the following amounts be calculated for the year 2022/23 in accordance with Chapter Three of the Act:

            a) £321,909,600 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) (£243,458,000) being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act;

            c) £78,451,600 being the amount by which the aggregate at 4(a) above exceeds the aggregate at 4(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) £1,698.28 being the amount at 4(c) above (Item R), all divided by Item T (1(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) £379,600 being the aggregate amount of all special items (Brixham Town Council) referred to in Section 34(1) of the Act; and

f) £1,690.06 being the amount at 4(d) above less the result given by dividing the amount at 4(e) above by Item T (1(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;

5.         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 2022/23 for each part of its area and for each of the categories of dwellings:

(Note: Torbay Council’s precept includes the Adult Social Care “precept” set in 2016/17 to 2018/19, 2020/21 to 2022/23.)

6.         that it is noted that the Council’s basic amount of Council Tax for 2022/23 is not excessive in accordance with principles approved under Section 52ZB Local Government Finance Act 1992;

7.         that the Council Tax Support Scheme for 2022/23 (as approved by Council in December 2021), be revised to incorporate the requirements of the Council Tax (Demand Notices and Reduction Schemes) (England) (Amendment) Regulations 2022 as outlined in paragraph 6.1 of the submitted report; and

8.         that Council approve the delegation of authority to the Director of Finance, in consultation with the Cabinet Member for Corporate and Community Services, to update and implement the discretionary policy to facilitate the administration of the Energy Rebate discretionary fund.

The voting was taken by roll call as follows:  For:  Councillors Amil, Barrand, Brooks, Brown, Bye, Carter, Cowell, Mandy Darling, Steve Darling, Dart, Douglas-Dunbar, Dudley, Ellery, Foster, Hill, Howgate, Johns, Kavanagh, Kennedy, Law, Barbara Lewis, Chris Lewis, Long, Loxton, Mills, Morey, O’Dwyer, Pentney and Stockman (29);  and Absent:  Councillors Atiya-Alla, Barnby, Manning, Sykes, David Thomas, Jacqueline Thomas and John Thomas (7).