Agenda item

Revenue and Capital Budget Plan 2023/24 – 2025/26 and Council Tax 2023/24

Report of the Executive Director of Corporate Resources and Customer Services

 

A supplementary note on the final charges set by levying bodies and the final demands set by all precepting authorities (including parishes) in addition to a copy of the draft Council Tax resolution for 2023/24, will be published prior to the Council meeting.

Minutes:

Further to Minute No. 128 of the meeting of the Cabinet held on 9 February 2023, the Council considered the report of the Executive Director of Corporate Resources and Customer Services that provided:

 

·       An assessment of the Council’s current financial position and approach to the 2023/24 Budget Plan and preparation for the additional two-year budget period 2024/25 to 2025/26;

·       An update on the Government’s announcement of resources that are available to the Council for 2023/24 and 2024/25;

·       The Council’s current financial position and the assumptions built into the Medium-Term Financial Plan;

·       The proposed Budget for 2023/24; and,

·       The proposed Capital Programme for 2023/24.

 

The report also sets out the financial strategy of the Council and the national and local financial context within which it is operating, and it indicated that the Council has a statutory requirement to remain financially sustainable and to balance its budget every year.

 

The Council also considered supplementary note on the final charges set by levying bodies and the final demands set by all precepting authorities (including parishes) and a copy of the draft Council Tax resolution for 2023/24, which had been published prior to the Council meeting.

 

It was moved by Councillor Ian Maher, seconded by Councillor Fairclough:

 

That:

 

Budget 2023/24 and Medium-Term Financial Plan from 2024/25 to 2025/26

 

(1)      the update of the Medium-Term Financial Plan for the period 2023/24 to 2025/26 be noted;

 

(2)      the Revenue Budget for 2023/24 be approved and officers be authorised to undertake all of the necessary actions to implement the budget changes and proposals as detailed within the report;

 

(3)      approval be given to the commencement of all appropriate activity required to implement the budget savings proposals as detailed in the report, including for example, consultation with employees and engagement with partners and contractual changes as the programme develops;

 

(4)      it be noted that officers will comply with agreed HR policies and procedures including relevant consultation with Trade Unions and reports to the Cabinet Member (Regulatory, Compliance and Corporate Services) as required;

 

(5)      the Schools’ Forum decisions on the Dedicated Schools Grant and Individual School Budgets (Section 12 of the report) be noted;

 

(6)      the allocation of specific grants as detailed in the report (Section 13) be approved;

 

(7)      Subject to the recommendations above, approval be given to the overall Council Tax resolution for 2023/24 including Police, Fire, Mayoral and Parish Precepts;

 

Capital Programme 2023/24 to 2025/26

 

(8)      approval be given to the inclusion within the Capital Programme of the full list of projects detailed in Appendix D of the report;

 

Business Rates – Removing Schools Discretionary Top Up Relief

 

(9)      approval be given to the removal of the discretionary business rates relief awards currently given to voluntary aided / church schools with effect from 1 April 2023 (Section 18 of the report).

 

Councillors Pugh, Prendergast, McKinley and Ian Maher each gave a statement expressing the views of their political groups on the content of the report and the budget proposals.

 

Following debate on the report, an amendment was moved by Councillor Prendergast, seconded by Councillor Brough:

 

That the budget proposals set out in the report be amended by the addition of the following words:

 

“CARE EXPERIENCED PEOPLE

 

Council, on 19 January 2023, agreed a number of resolutions relating to providing greater support and protections for care experienced people in Sefton.

 

As a Council, we recognise that past failings may have impacted on those people in our care and now want to ensure that, as corporate parents, we give all our care experienced people the best possible start in life.

 

Recognising the financial burdens on care experienced people it is proposed that the Council allocates £251,000 in 2023/24 to fund:

 

-       Mobile Phones and associated contracts - £47,000

-       Home Broadband - £96,000

-       Support for utilities costs - £86,000

-       Bursary fund for two Care Experienced post Graduate students - £22,000 (based on annual average tuition fees of £11,000 per annum)

 

Budget figures are based on 229 people and represents a universal offer

 

If approved a formal policy would then be developed to support the expenditure that is additional to current provision.

 

This will be funded by all current Members forgoing 25% of their current allowances and then freezing them at this level for 2023/24 (this includes an assumed pay award for 2023/24 of 4%), for as long as the above mentioned policy is operational.”

 

Following debate and in accordance with Rule 97 of Chapter 4 in the Constitution, the voting on the amendment was recorded and the Members of the Council present at the time, voted as follows:

 

FOR THE AMENDMENT: Councillors Brodie-Browne, Brough, Dodd, Evans, Lloyd-Johnson, Morris, Prendergast, Pugh, Sathiy, Shaw, Lynne Thompson and Sir Ron Watson.

 

AGAINST THE AMENDMENT: Councillors Atkinson, Bennett, Bradshaw, Danny Burns, June Burns, Byrom, Carlin, Cluskey, Corcoran, Cummins, Dowd, Doyle, Fairclough, Grace, Halsall, Hansen, Hardman, Hardy, Howard, John Kelly, John Joseph Kelly, Sonya Kelly, Killen, Lappin, Lunn-Bates, Chris Maher, Ian Maher, McGinnity, McKee, McKinley, Moncur, Murphy, Myers, O’Brien, Richards, Roche, Roscoe, Spencer, Spring, Tweed, Waterfield, Webster, Wilson and the Mayor.

 

The Mayor declared that the Amendment was lost by 12 votes to 44.

 

Following further debate and in accordance with Rule 97 of Chapter 4 in the Constitution, the voting on the Motion was recorded and the Members of the Council present at the time, voted as follows:

 

FOR THE MOTION Councillors Atkinson, Bradshaw, Danny Burns, June Burns, Byrom, Carlin, Cluskey, Corcoran, Cummins, Dowd, Doyle, Fairclough, Grace, Halsall, Hansen, Hardman, Hardy, Howard, John Kelly, John Joseph Kelly, Sonya Kelly, Killen, Lappin, Lunn-Bates, Chris Maher, Ian Maher, McGinnity, McKee, Moncur, Murphy, Myers, O’Brien, Richards, Roche, Roscoe, Spencer, Spring, Tweed, Waterfield, Webster and the Mayor.

 

AGAINST THE MOTION Councillors Bennett, Brodie-Browne, Brough, Dodd, Evans, Lloyd-Johnson, McKinley, Morris, Prendergast, Pugh, Sathiy, Shaw, Lynne Thompson, Sir Ron Watson and Wilson.

 

The Mayor declared that the Motion was carried by 41 votes to 15 and it was

 

RESOLVED: That:

 

Budget 2023/24 and Medium-Term Financial Plan from 2024/25 to 2025/26

 

(1)      the update of the Medium-Term Financial Plan for the period 2023/24 to 2025/26 be noted;

 

(2)      the Revenue Budget for 2023/24 be approved and officers be authorised to undertake all of the necessary actions to implement the budget changes and proposals as detailed within the report;

 

(3)      approval be given to the commencement of all appropriate activity required to implement the budget savings proposals as detailed in the report, including for example, consultation with employees and engagement with partners and contractual changes as the programme develops;

 

(4)      it be noted that officers will comply with agreed HR policies and procedures including relevant consultation with Trade Unions and reports to the Cabinet Member (Regulatory, Compliance and Corporate Services) as required;

 

(5)      the Schools’ Forum decisions on the Dedicated Schools Grant and Individual School Budgets (Section 12 of the report) be noted;

 

(6)      the allocation of specific grants as detailed in the report (Section 13) be approved;

 

(7)        it be noted that at its meeting on 19January 2023, the Council calculated the following amounts for the year 2023/2024 in accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulations 1992 (as amended):

(a)

85,663.60

Band D equivalent properties, for the whole area [item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended]; and

(b)

for dwellings in those parts of its area to which a Parish precept relates as shown in the table below:

 

Parish

Council Tax Base

 

(Band D Equivalent Properties)

Aintree Village

2,056.70

 

Formby

9,154.40

 

Hightown

867.60

 

Ince Blundell

173.10

 

Little Altcar

434.00

 

Lydiate

2,109.20

 

Maghull

6,878.10

 

Melling

1,098.00

 

Sefton

324.70

 

Thornton

778.90

 

 

(8)      the Council Tax requirement for the Council's own purposes for 2023/2024 (excluding Parish Precepts) is £158,811,748.

 

(9)      the following amounts be calculated by the Council for the year 2023/2024 in accordance with Sections 31 to 36 of the Local Government Finance Act 1992:

 

(a)

£698,858,574

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 all precepts issued to it by Parish Councils.

(b)

-£538,622,485

Being the aggregate amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

(c)

£160,236,089

Being the amount by which the aggregate at 3(a) above exceeds the aggregate at 3(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)

£1,870.53

Being the amount at 3(c) above (item R), divided by the amount at 1(a) above (item T), 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)

£1,424,341

Being the aggregate amount of all special items (Parish Precepts) referred to in Section 34(1) of the Act.

(f)

£1,853.90

Being the amount at 3(d) above, less the amount given by dividing the amount at 3(e) above by the amount at 1(a) above (item T), 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 special item relates.

(g)

The amounts below, being the amounts given by adding to the amount at 3(f) above the amounts of thespecial items relating to dwellings in those parts of the Council's area mentioned above divided in eachcase by the amount at 1(b) above, calculated by the Council in accordance with Section 34(3) of the Actas basic amounts of its Council Tax for the year for dwellings in those parts of its area to which specialitems relate.

 

Parish

Aintree Village

Formby

Hightown

Ince Blundell

Little Altcar

Lydiate

Maghull

Melling

Sefton

Thornton

       £

 1,936.50

 1,865.63

 1,882.72

 1,870.08

 1,865.63

 1,953.59

 1,976.06

 1,890.02

 1,900.10

 1,865.45

(h)

The amounts below being the amounts given by multiplying the amounts at 3(f) and 3(g) above by thenumber which, in the proportion set out in Section 5(1) of the Act, is applicable to dwellings listed in aparticular valuation band divided by the number which in that proportion is applicable to dwellings listedin valuation Band D, calculated by the Council, in accordance with Section 36(1) of the Act, as theamounts to be taken into account for the year in respect of categories of dwellings listed in differentvaluation bands.

 

 

Property Valuation Band

Proportion of Band

D

A

6/9

B

7/9

C

8/9

D

9/9

E

11/9

F

13/9

G

15/9

H

18/9

 

£

£

£

£

£

£

£

£

Parish

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Aintree Village

1,291.00

1,506.17

1,721.33

1,936.50

2,366.83

2,797.17

3,227.50

3,873.00

 

 

 

 

 

 

 

 

 

Formby

1,243.75

1,451.05

1,658.34

1,865.63

2,280.21

2,694.80

3,109.38

3,731.26

 

 

 

 

 

 

 

 

 

Hightown

1,255.15

1,464.34

1,673.53

1,882.72

2,301.10

2,719.48

3,137.87

3,765.44

 

 

 

 

 

 

 

 

 

Ince Blundell

1,246.72

1,454.51

1,662.29

1,870.08

2,285.65

2,701.23

3,116.80

3,740.16

 

 

 

 

 

 

 

 

 

Little Altcar

1,243.75

1,451.05

1,658.34

1,865.63

2,280.21

2,694.80

3,109.38

3,731.26

 

 

 

 

 

 

 

 

 

Lydiate

1,302.39

1,519.46

1,736.52

1,953.59

2,387.72

2,821.85

3,255.98

3,907.18

 

 

 

 

 

 

 

 

 

Maghull

1,317.37

1,536.94

1,756.50

1,976.06

2,415.18

2,854.31

3,293.43

3,952.12

 

 

 

 

 

 

 

 

 

Melling

1,260.01

1,470.02

1,680.02

1,890.02

2,310.02

2,730.03

3,150.03

3,780.04

 

 

 

 

 

 

 

 

 

Sefton

1,266.73

1,477.86

1,688.98

1,900.10

2,322.34

2,744.59

3,166.83

3,800.20

 

 

 

 

 

 

 

 

 

Thornton

1,243.63

1,450.91

1,658.18

1,865.45

2,279.99

2,694.54

3,109.08

3,730.90

 

All Other Parts
of the Council's Area

1,235.93

1,441.92

1,647.91

1,853.90

2,265.88

2,677.86

3,089.83

3,707.80

 

(10)    it be noted that for the year 2023/2024, the major precepting authorities 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:

 

 

 

 

Property Valuation Band

 

 

 

Proportion of

A

B

C

D

E

F

G

H

Band D

6/9

7/9

8/9

9/9

11/9

13/9

15/9

18/9

 

£

£

£

£

£

£

£

£

Precepting Authority

 

 

 

 

 

 

 

 

 

Merseyside Fire & Rescue Authority

59.07

68.92

78.76

88.61

108.30

127.99

147.68

177.22

 

 

 

 

 

 

 

 

 

Merseyside Police and Crime Commissioner

167.98

195.98

223.97

251.97

307.96

363.96

419.95

503.94

 

 

 

 

 

 

 

 

 

Liverpool City Region Combined Authority

12.67

14.78

16.89

19.00

23.22

27.44

31.67

38.00

 

 

 

 

 

 

 

 

 

 

(11)    the Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the aggregate amounts shown in the table below as the amounts of Council Tax for 2023/2024 for each part of its area and for each of the categories of dwellings;

 

 

 

 

Property Valuation Band

 

 

 

Proportion of

A

B

C

D

E

F

G

H

Band D

6/9

7/9

8/9

9/9

11/9

13/9

15/9

18/9

 

£

£

£

£

£

£

£

£

Parish

 

 

 

 

 

 

 

 

Aintree Village

1,530.72

1,785.85

2,040.95

2,296.08

2,806.31

3,316.56

3,826.80

4,592.16

Formby

1,483.47

1,730.73

1,977.96

2,225.21

2,719.69

3,214.19

3,708.68

4,450.42

Hightown

1,494.87

1,744.02

1,993.15

2,242.30

2,740.58

3,238.87

3,737.17

4,484.60

Ince Blundell

1,486.44

1,734.19

1,981.91

2,229.66

2,725.13

3,220.62

3,716.10

4,459.32

Little Altcar

1,483.47

1,730.73

1,977.96

2,225.21

2,719.69

3,214.19

3,708.68

4,450.42

Lydiate

1,542.11

1,799.14

2,056.14

2,313.17

2,827.20

3,341.24

3,855.28

4,626.34

Maghull

1,557.09

1,816.62

2,076.12

2,335.64

2,854.66

3,373.70

3,892.73

4,671.28

Melling

1,499.73

1,749.70

1,999.64

2,249.60

2,749.50

3,249.42

3,749.33

4,499.20

Sefton

1,506.45

1,757.54

2,008.60

2,259.68

2,761.82

3,263.98

3,766.13

4,519.36

Thornton

1,483.35

1,730.59

1,977.80

2,225.03

2,719.47

3,213.93

3,708.38

4,450.06

All Other Parts of the Council's Area

1,475.65

1,721.60

1,967.53

2,213.48

2,705.36

3,197.25

3,689.13

4,426.96

 

(12)    the Council's basic amount of Council Tax for 2023/2024 is not deemed to be excessive in accordance with the principles approved under Section 52ZB of the Local Government Finance Act 1992;

 

Capital Programme 2023/24 to 2025/26

 

(12)    approval be given to the inclusion within the Capital Programme of the full list of projects detailed in Appendix D of the report; and

 

Business Rates – Removing Schools Discretionary Top Up Relief

 

(13)    approval be given to the removal of the discretionary business rates relief awards currently given to voluntary aided / church schools with effect from 1 April 2023 (Section 18 of the report).

Supporting documents: