Decision

The Budget Council has decided on the Council Tax Base calculation and rates for 2025/26.

Analysis

outcome: Recommendations Approved

summary: The Budget Council has decided on the calculation of the Council Tax Base for 2025/26 and set the amounts of Council Tax for different categories of dwellings.

topline: The Budget Council has decided on the Council Tax Base calculation and rates for 2025/26.

reason_contentious: This issue may be contentious as it involves setting the Council Tax rates which can impact residents and businesses in the area.

affected_stakeholders: ["Residents", "Businesses", "Council Tax Payers"]

contentiousness_score: 6

political_party_relevance: There are no explicit mentions of political parties in the decision.

URL: https://calderdale.moderngov.co.uk/ieDecisionDetails.aspx?ID=324

Decision Maker: Budget Council

Outcome: Recommendations Approved

Is Key Decision?: No

Is Callable In?: No

Purpose:

Content: It was moved by Councillor Scullion, Seconded by Councillor Dacre,   RESOLVED that:   1.   That it be noted that at its meeting on 30 January 2025 Cabinet agreed the calculation of the Council Tax Base 2025/26:   (a)  for the whole Council area as 66,245.58 [Item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the “Act”)]; and   (b)  for dwellings in those parts of its area to which a Parish precept relates as shown below:     2.    The Council calculated that the Council Tax requirement for the Council’s own purposes for 2025/26 is £128,351,474 (excluding Parish precepts but including the Adult Social Care Precept).   3.    That the following amounts be calculated for the year 2025/26 in accordance with sections 31 to 36 of the Act:     being the amounts given by adding to the amount at 3(g) above to the amounts of the special item or items relating to dwellings in those parts of the Council's area mentioned at 1(b), Parish Precepts, divided in each case by the amount at 1(b), Council Tax Base, calculated by the Council, in accordance with Section 34(3) of the Act, as the basic amounts of its Council Tax for the year for dwellings in those parts of its area to which one or more special items relate.     being the amounts given by multiplying the amounts at 3(g) and 3(h) 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 amounts to be taken into account for the year in respect of categories of dwellings listed in different valuation bands.   4.    That it be noted that included in the amounts at 3(i) are the following amounts in respect of the Adult Social Care Precept for the year 2025/26 for each of the categories of dwellings:     5.    That it be noted that for the year 2025/26 the West Yorkshire Fire and Rescue Authority and the Mayor of West Yorkshire have stated the following amounts in precepts issued to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each of the categories of dwellings shown below:     6.    That, having calculated the aggregate in each case of the amounts at 3(i) and 5 above, the Council, in accordance with Sections 31 to 36 of the Local Government Finance Act 1992, hereby sets the following amounts as the amounts of Council Tax for the year 2025/26 for each of the categories of dwellings shown below:     7.     The Council has determined that its relevant basic amount of Council Tax for 2025/26 is not excessive in accordance with principles approved under Section 52ZB Local Government Finance Act 1992.   As the billing authority, the Council has not been notified by the major precepting authorities that their relevant basic amounts of Council Tax for 2025/26 are excessive and the billing authority is not required to hold a referendum in accordance with Section 52ZK Local Government Finance Act 1992.   The following 33 Members voted for the RECOMMENDATION:   I Ahmed R Khan S Ashton K Kimber M Barnes D Kirton H Blagbrough S Leigh MBE H Brundell B Monteith S Cairney S Patient Mrs G Carter C Pillai S Courtney G Robinson S Dacre S Saghir R Dickenson D Sutherland D Durrans S Taylor M Fazal J Timbers D Foster J Thompson E Hey D Tremayne M Hey L Webster C Hutchinson A Wilkinson P Judge     The following 7 Members abstained from voting:   The Mayor, A Kingstone A Parsons-Hulse P Bellenger C Prashad A Evans A White S Holdsworth      

Date of Decision: February 24, 2025