Agenda item

THE COUNCIL TAX 2025/26

To fix the level of Council Tax for the financial year 2025/26 taking into account precepts of Hampshire County Council, the Police and Crime Commissioner for Hampshire and Hampshire Fire and Rescue Authority. (A copy of the appropriate draft resolution is attached – Annex 7).

Minutes:

It was MOVED by Cllr Gareth Williams; SECONDED by Cllr A.H. Crawford – That

 

(i)            it be noted that the overall council tax base be £33,410.57 for the year 2025/26 in accordance with Section 31B(3) of the Local Government Finance Act 1992 as amended by the Localism Act 2011 (the ‘Act’)

 

(ii)          the Council Tax requirement for the Council’s own purposes for 2025/26 be £8,008,153.63

 

(iii)         it be noted that the following amounts had been calculated by the Council for the year 2025-26, in accordance with Sections 31 and Sections 34 to 36 of the Act:

 

 

(a)  £44,565,907.00 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2) of the Act;


(b)  £36,587,393.37 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act;


(c)  £8,008,513.63 being the amount by which the aggregate at (iii)(a) above exceeds the aggregate at (iii)(b) above, calculated by the Council in accordance with Section 31A(4) of the Act, as its Council Tax requirement for the year;

 

(d)  £239.70 being the amount at (iii)(c) above, all divided by the amount in (i) above, calculated by the Council, in accordance with Section 31B(1) of the Act, as the basic amount of Council Tax for the year;

 

(e)   

Valuation Band

Rushmoor Borough Council    £

A

159.80

B

186.43

C

213.07

D

239.70

E

292.97

F

346.23

G

399.50

H

479.40


being the amounts given by multiplying the amount at (iii)(d) 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 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.

 

(iv)         it be noted that, for the year 2025-26, Hampshire County Council, the Police and Crime Commissioner for Hampshire, and Hampshire and Isle of Wight Fire and Rescue Authority have stated the following amounts in precepts issued the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each of the categories of the dwellings shown below:

 

 

Precepting Authority

Precept Amount

£

Hampshire County Council (HCC)

53,785,337.90

Police & Crime Commissioner for Hampshire (PCCH)

9,203,275.61

Hampshire & Isle of Wight Fire & Rescue Authority (HIWFRA)

2,934,784.47

 

Valuation Band

Hampshire County Council

 

 

£

Police & Crime Commissioner for Hampshire

 

£

Hampshire & Isle of Wight Fire & Rescue Authority

 

£

A

1,073.22

183.64

58.56

B

1,252.09

214.25

68.32

C

1,430.96

244.85

78.08

D

1,609.83

275.46

87.84

E

1,967.57

336.67

107.36

F

2,325.31

397.89

126.88

G

2,683.05

459.10

146.40

H

3,219.66

550.92

175.68

 

(v)          having calculated the aggregate in each case of the amounts at (iii)(e) and (iv) above, the Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby set the following amounts as the amounts of Council Tax for the year 2025-26 for each of the categories of dwellings shown below:

 

            (vi)

Valuation

Band

Total

£

 

 

A

1,475.22

B

1,721.09

C

1,966.96

D

2,212.83

E

2,704.57

F

3,196.31

G

3,688.05

H

4,425.66

 

(vii)        the Council determine that the Council’s basic amount of Council Tax for 2025-26 is not excessive, in accordance with principles approved under Section 52(ZB) of the Local Government Finance Act 1992.

 

In a recorded vote, there voted FOR: Cllrs Abe Allen, A.H. Crawford, Jules Crossley, Thomas Day, Keith Dibble, C.P. Grattan, Lisa Greenway, Christine Guinness, Rhian Jones, Halleh Koohestani, Bill O’Donovan, Sophie Porter, M.J. Roberts, Dhan Sarki, Sarah Spall, Ivan Whitmee, Becky Williams, Gareth Williams, (18); AGAINST: (0); ABSTAINED: Cllrs A. Adeola, C.W. Card, Leola Card, Sue Carter, P.J. Cullum, A. Gani, Peace Essien Igodifo, G.B. Lyon, T.W. Mitchell, M.D. Smith, P.G. Taylor, Jacqui Vosper, the Deputy Mayor (Cllr Calum Stewart) and the Mayor (Cllr Mara Makunura) (14) and the Recommendations were DECLARED CARRIED.

Supporting documents: