Purpose

To set the Council Tax for 2025/26.

Decision

RECOMMENDED to
Forward to Full Council
 
(i)            
It be noted that on 28 November 2024 the Council
calculated:
 
a) the Council Tax base
2025/26 for the whole Council as 64,564.30 [Item T in the formula
in Section 31B(3) 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: • Horley
Town Council 11,286.60 • Salfords
& Sidlow Parish Council 1,482.20 The ‘tax base’ is
the number of Band D equivalent dwellings in a local authority
area. Detailed calculations of the Council Tax are set out in
Annexes 1, 2 & 3.
 
(ii)          
Calculate that the Council Tax requirements for the
Council’s own purposes for 2025/26 (excluding Parish
precepts) is £17,101,146
 

(iii)        That the
following amounts be calculated for the year 2025/26 in accordance
with Sections 31 to 36 of the Act:

 
a)
£69,546,145 – being the amounts which the Council
estimates for the items set out in Section 32(2) of the Act taking
into account all precepts issued to it by Parish Councils
b) £51,772,854
– being the aggregate of the amounts which the Council
estimates for the items set out in Section 32(3) of the Act.
c) £17,773,291
– being the amount which the aggregate at 3(a) above exceeds
the aggregate at 3(b) above, calculated by the Council in
accordance with Section 32(4) of the Act as its Council Tax
requirement for the year (item R in the formula in Section 32(4) of
the Act).
d) £275.28 –
being the amount at 3(c) above (Item R), all divided by Item T
(1(a) above), calculated by the Council, in accordance with Section
33(1) of the Act, as the basic amount of its Council Tax for the
year (including Parish Precepts).
e) £672,145 - being
the aggregate amount of all special items (Parish precepts)
referred to in Section 34(1) of the Act (as per the attached
Appendix).
f) £264.87 - being
the amount at 3(d) above less the result given by dividing the
amount at 3(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.
g) Horley Town Council
£320.08 Salfords & Sidlow
Parish Council £297.93 Being the amounts given by adding to
the amount at 3(f) above the amounts of the special items relating
to dwellings in those parts of the Council’s area mentioned
above divided in each case by the amount at 1(b) above, 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.
 
(iv) It be noted
that the figures in the attached Appendix being the amounts given
by multiplying the amounts at 3(f) and 3(g) above by the number
which, in the proportions 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 dwellings listed in
different valuation bands.
 
(v) Having
calculated the aggregate in each case of the amounts 1 to 5, above,
the Council, in accordance with Section 30(2) of the Act, hereby
sets the amounts of Council Tax for the year 2025/26 for each of
the categories of dwellings shown in Annex 3.
 
(vi) It be noted
that for the year 2025/26 Surrey County Council and Surrey Police
and Crime Commissioner have not yet stated amounts in precepts
issued to the Council, in accordance with Section 40 of the
Act.
 
(vii) Authorise the
Chief Finance Officer to make any amendments to the Council Tax
demands as might prove necessary as the result of changes to the
estimated demands issued by preceptors on the Council’s
Collection Fund.