Agenda item

Report of Chief Finance Officer.

Report to follow.

Councillor considered a report of the council tax rates for the district for the year 2025/26.

Councillor Hamilton-Cox proposed the recommendations as set out in the report, seconded by Councillor Brookes.

The item required a recorded vote:

For the proposition:  Councillors Abuhajar, Ainscough, Armistead, Bannon, Belcher, Black (Phil), Blaikie, Bottoms, Brookes, Budden, Cleet, Colbridge, Cozler, Deery, Dennison, Dowding, Fish, Gardiner, Gawith, Greenwell, Hamilton-Cox, Hanna, Hanson, Hart, Hartley, Hunter, Jackson (Caroline), Jackson (Peter), Lenox, Livermore, Maddocks, McGowan, Metcalf-Reiner, Mills (Hamish), Newton, Otway, Parr, Pattison, Penney, Potter, Punshon, Redfern, Riches, Sommerville, Stubbins, Stubbs, Thornberry, Tyldesley, Whitaker, Wild, Wilkinson and Wood.(52).

Against the proposition:   None.

Abstentions: None.

Resolved unanimously:

(1)     That it be noted that, under delegated powers in accordance with section 84 of the Local Government Act 2003, the following amounts have been calculated for the year 2025/26, in accordance with the Local Authorities (Calculation of Council Tax Base) Regulations 1992 (as amended) made under section 33(5) of the Local Government Finance Act 1992 (the “Act”):

(a)   43,701.74 being the amount of its council tax base for the whole district [item T in the formula in section 31B of the Act];

(b)   18,427.73 being the amount of its council tax base for the non-parished part of the district; and

(c)  

being the amounts of its council tax base for each parish within the district.

(2)     That in accordance with section 35 of the Local Government Finance Act 1992, it be noted that there are no expenses to be treated as the City Council’s special expenses.

(3)     That the following amounts be now calculated by the City Council for the year 2025/26 in accordance with Sections 31 to 36 of the Act, as amended by the Localism Act 2011:

(a)     £126,004,255.62 being the aggregate of the amounts which the City Council estimates for the items set out in Section 31A(2) of the Act taking into account all precepts issued to it by parish councils;

(b)     £112,693,801.00 being the aggregate of the amounts which the City Council estimates for the items set out in Section 31A(3) of the Act;

(c)     £13,310,454.62 being the amount by which the aggregate at 3(a) above exceeds the aggregate at 3(b) above, calculated by the City 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)     All town and parish councils have notified Lancaster of their precept requirement for 2025-26.  The resulting aggregate amount of all special items (parish precepts) referred to in Section 34(1) of the Act is £1,760,015.62;

(e)     £11,550,439.00 being the council tax requirement for the Council’s own purposes for 2025/26 (excluding parish precepts);

(f)      £304.57 being the amount at 3(c) above [Item R], all divided by the amount at 1(a) above [Item T], calculated by the City Council, in accordance with section 31B of the Act, as the basic amount of its council tax for the year (including parish precepts);

(g)     £264.30 being the amount at 3(f) above less the result given by dividing the amount at 3(d) above by the amount at 1(a) above, calculated by the City 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 district to which no parish precept relates.

(h)

being the amounts given by adding to the amount at 3(g) above the amounts of the parish precepts relating to dwellings in those parts of the district mentioned above, divided in each case by the relevant amount at 1(c) above, calculated by the City 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 the district to which parish precepts relate.

(i)             VALUATION BANDS

being the amounts given by multiplying the relevant amounts at 3(g) or 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 City 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)     Due to Lancashire County Council (LCC) holding their budget meeting on 26^th February 2025 (today), that delegated authority is given to Leader of the Council and Chief Finance Officer to undertake any amendments to the LCC Precept once this is finalised.  All relevant LCC amounts included in this report are provisional, based on the latest information available however are not expected to change.

It is noted that the Police and Crime Commissioner for Lancashire and the Lancashire Fire Authority have issued precepts to the City Council in accordance with Section 40 of the Act, for each category of the dwellings in the Council’s area as indicated in the following table for the year 2025/26.

(5)     That having calculated the aggregate in each case of the amounts at 3(i) and 4 above, the City Council, in accordance with Sections 30 and 36 of the Act, hereby sets the aggregate amounts shown in the tables below as the amounts of council tax for 2025/26 for each part of its area for each of the categories of dwellings.

(6)     That it be determined that the City Council’s basic amount of council tax for 2025/26 is not excessive, when compared with the principles approved under Section 52ZB of the Local Government Finance Act 1992 (as amended by the Localism Act 2011), and therefore the City Council is not required to hold a local referendum.