Issue - items at meetings - Detailed Budget for 2025/26

Council is asked to consider and approve the recommendations as outlined in the report.

Members are reminded that pursuant to the Local Government Finance Act 1992 a member of a local authority who has not paid an amount due in respect of council tax for at least two months after it became due and who attends a meeting at which the level of council tax is considered must disclose that s106 applies to them and refrain from voting on any question with respect to that matter. Failure to comply amounts to a criminal offence.

Please seek and advice from Monitoring Officer if in any doubt prior to the meeting taking place.

Under the Local Authorities (Standing Orders) (England) Regulations 2001 (as amended) the Council was required to hold a recorded vote on the Detailed Revenue Budget and any proposed amendments.

For	Councillors Bateson, Beatty, Beecher, Buck, Button, Caplin, J Doran, S Doran, Geach, Gibson, Grant, Gyawali, Nichols, Sexton, Turner, Williams – 16 votes
Against	Councillors Arnold, Bhadye, Boparai, Rutherford, Saliagopoulos – 5 votes
Abstain	Councillors Boughtflower, Brennan, Chandler, Clarke, Howkins, Lee, Mooney, Weerasinghe, Woodward – 9 votes

Council resolved to approve the following:

1. A 2.9% increase on the Spelthorne Borough Council element of the Council Tax for 2025-26. Moreover:

a. The Revenue estimates as set out in Appendix 1 be approved.

b. £400,100 as set out in this report is to be appropriated from Earmarked Reserves other than sinking fund reserves in support of Spelthorne’s local Council Tax for 2025-26. This does not include funding for aborted capital projects.

c. Net use of £5,051,900 of Earmarked Sinking Funds reserves.

d. To agree that the Council Tax Base for the year 2025-26 is 40,620 Band D equivalent dwellings calculated in accordance with Regulation 3 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992, as amended, made under Section 35(5) of the Local Government Finance Act 1992.

2. Continuing the Council’s Local Council Tax Support Scheme with the current rules and regulations.

3. Continuing the complete disregard of war pension/armed forces pension income from benefit calculations.

4. To note the Chief Finance Officer’s commentary in Section 4 of the report on the robustness of budget estimates and levels of reserves under Section 25 and 26 of the Local Government Act 2003.

5. The Council Tax Base for the whole Council area for 2025-26 [Item T in the formula in Section 31b (3) of the Local Government Finance Act 1992, as amended (the “Act”)] should be 40,620 Band D equivalent dwellings and calculate that the Council Tax requirement for the Council’s own purpose for 2025-26 is £228.86 Per Band D equivalent dwelling.

That the following sums be now calculated by the Council for the year 2025-26 in accordance with Sections 31 to 36 of the Local Government Act 1992.

A	121,762,300	The Council’s estimated gross expenditure – being the aggregate of the amount which the Council estimates for the items set out in Section 31A (2) of the Act considering all precepts issued to it by Parish Councils
B	-112,446,000	The Council’s estimated gross income – being the aggregate of the amount which the Council estimates for the items set out in Section 31A (3) of the Act
C	9,296,300	The Council’s estimated net expenditure or budget requirement – being the amount by which the aggregate at (A) above exceeds the aggregate at (B) above, calculated by the Council, in accordance with Section 31A (4) of the Act, as its Council Tax requirement for the year
D	228.86	The average Band D Council Tax – being the amount at ( C) above divided by the amount at 5c (above), calculated by ... view the full minutes text for item 17

Committee is asked to make a recommendation to Council as per the attached report.

The Committee resolved to recommend that Council consider and approve the following:

1. To approve a 2.9% increase on the Spelthorne Borough Council element of the Council Tax for 2025-26. Moreover:

a. The Revenue estimates as set out in Appendix 1 be approved.

b. £400,100 as et out in this report are to be appropriated from Earmarked Reserves other than sinking fund reserves in support of Spelthorne’s local Council Tax for 2025-26.

c. Net use of £5,037,300 of Earmarked Sinking Funds reserves.

d. To agree that the Council Tax Base for the year 2025-26 is 40,620 Band D equivalent dwellings calculated in accordance with Regulation 3 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992, as amended, made under Section 35(5) of the Local Government Finance Act 1992.

2. Continuing the Council’s Local Council Tax Support Scheme with the current rules and regulations.

3. Continuing the complete disregard of war pension/armed forces pension from benefit calculations.

4. To note the Chief Finance Officer’s commentary in Section 4 of the report on the robustness of budget estimates and levels of reserves under Section 25 and 26 of the Local Government Act 2003.

5. The Council Tax Base for the whole Council area for 2025-26. (Item T in the formula in Section 31b(3) of the Local Government Finance Act 1992, as amended (the ‘act’)) should be 40,620 band D equivalent dwellings and calculate that the Council Tax requirement for the Council’s own purpose for 2025-26 is £228.86 Per Band D equivalent dwelling.

That the following sums be now calculated by the Council for the year 2025-26 in accordance with Section 31 to 36 of the Local Government Act 1992.

A	11,762,300	The Council’s estimated gross expenditure - being the aggregate of the amount which the Council estimates for the items set out in Section 31A (2) of the Act considering all precepts issued to it by Parish Councils.
B	-112,446,000	The Council’s estimated gross income - being the aggregate of the amount which the Council estimates for the items set out in Section 31A (3) of the Act
C	9,296,300	The Council’s estimated net expenditure or budget requirement - being the amount by which the aggregate at (A) above exceeds the aggregate at (B) above, calculated by the Council, in accordance with Section 31A (4) of the Act, as its Council Tax requirement for the year
D	228.86	The average band D Council Tax - being the amount at (C) above divided by the amount at 5c (above), calculated by the Council in accordance with Section31B (1) of the act, as the basic amount of its Council Tax for the year (including Parish precepts)
E	0	The sum of the parish precepts - being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act.
F	228.86	Being the amount at (D) above less the result given by dividing the amount at (E) above by the amount at 5c (above), calculated by the Council, ... view the full decision text for item 22

The Committee expressed concerns around the Local Government Reorganisation and the financial impact on the Council’s budgets. Members were advised that processes would be put in place to look at all costs before Surrey became a Unitary Authority/Authorities. Any subsequent changes that were needed with regard to the Council’s finances would be brought to this Committee for consideration and a decision from members.

Some information contained within the report was out of date so the Committee requested that it be amended before being presented to Council.

The Committee queried what work was being undertaken to address the level of debt for Knowle Green Estates taking into account the challenges that the Local Government Reorganisation may bring. The Chief Finance Officer advised that the risk section within the report would be expanded to reflect any identified risks.