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Council Tax and Non-Domestic Rates - Selby District Council

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<strong>Council</strong> <strong>Tax</strong> <strong>and</strong> <strong>Non</strong>-<strong>Domestic</strong> <strong>Rates</strong><br />

Finance, Facts <strong>and</strong> Figures for 2013/14<br />

The <strong>Council</strong> <strong>Tax</strong> for <strong>Selby</strong> <strong>District</strong> <strong>Council</strong> services in 2013/14 is £158.88 for a B<strong>and</strong> D<br />

property. This leaflet tells you how the <strong>Council</strong> <strong>Tax</strong> for 2013/14 has been calculated.<br />

It also shows how the <strong>Council</strong> finances its services. Details of the spending plans for<br />

North Yorkshire County <strong>Council</strong>, North Yorkshire Fire <strong>and</strong> Rescue Authority <strong>and</strong> the<br />

North Yorkshire Police <strong>and</strong> Crime Commissioner can also be found within this website.<br />

<strong>Council</strong> <strong>Tax</strong><br />

<strong>Council</strong> <strong>Tax</strong> is a b<strong>and</strong>ed property based tax with a 25% discount for sole adult<br />

occupiers. Each property is placed in one of eight B<strong>and</strong>s, A to H, depending on its<br />

assessed value as at 1st April 1991. The <strong>Council</strong> <strong>Tax</strong> is normally reported as a charge<br />

for a B<strong>and</strong> D property. The other b<strong>and</strong>s are calculated as a proportion of B<strong>and</strong> D as<br />

follows:<br />

B<strong>and</strong> A = 6/9 B<strong>and</strong> E = 11/9<br />

B<strong>and</strong> B = 7/9 B<strong>and</strong> F = 13/9<br />

B<strong>and</strong> C = 8/9 B<strong>and</strong> G = 15/9<br />

B<strong>and</strong> D = 9/9 B<strong>and</strong> H = 18/9<br />

So for example, if the <strong>Council</strong> <strong>Tax</strong> for a B<strong>and</strong> D property is £1,080, the charge for a<br />

B<strong>and</strong> E property would be £1,320 (ie. £1,080 x 11÷9). Within each value b<strong>and</strong> the<br />

<strong>Council</strong> <strong>Tax</strong> covering the <strong>District</strong>, the County <strong>Council</strong>, the North Yorkshire Police <strong>and</strong><br />

Crime Commissioner <strong>and</strong> North Yorkshire Fire <strong>and</strong> Rescue Authority expenditure will<br />

be at the same rate throughout the <strong>District</strong>. In addition a charge to cover the spending<br />

plans for Parish/Town <strong>Council</strong>s will be made, depending in which Parish/Town a<br />

property is situated.<br />

<strong>Selby</strong> <strong>District</strong> <strong>Council</strong> is responsible for the billing <strong>and</strong> collection of the <strong>Council</strong> <strong>Tax</strong> for<br />

<strong>District</strong>, County, Fire, Police <strong>and</strong> Parish services.<br />

<strong>Non</strong>-<strong>Domestic</strong> <strong>Rates</strong><br />

In accordance with the Local Government Act 2003 the Department of Communities<br />

<strong>and</strong> Local Government has specified the <strong>Non</strong> <strong>Domestic</strong> <strong>Rates</strong> Multiplier as 47.1p <strong>and</strong><br />

the Small Business Rate Multiplier as 46.2p.<br />

The 2010 Rateable Values came into effect on 01/04/2010 <strong>and</strong> will remain in place until<br />

the next revaluation in 2017. Any enquiries regarding these valuations can be made to<br />

the Valuation Office enquiry line -: 03000 501501 or www.voa.gov.uk/valuation<br />

Further information about this <strong>and</strong> other aspects of the Business Rating system are<br />

available on our website www.selby.gov.uk<br />

How Your <strong>Council</strong> <strong>Tax</strong> is calculated<br />

<strong>Selby</strong> <strong>District</strong> <strong>Council</strong> must set a level of <strong>Council</strong> <strong>Tax</strong> which is sufficient to meet the<br />

expenditure requirements of its own services <strong>and</strong> also the sum required by the<br />

individual Parish/Town <strong>Council</strong>s.<br />

Each local authority (but not Parish/Town <strong>Council</strong>s) receives a share of Government<br />

grant <strong>and</strong> a contribution from the collection of national non-domestic rates. These<br />

receipts are deducted from the <strong>Council</strong>’s expenditure – collected as a <strong>Council</strong> <strong>Tax</strong>. The<br />

additional sum required for each Parish/Town <strong>Council</strong> is calculated separately.<br />

The detailed figures relating to <strong>Selby</strong> <strong>District</strong> <strong>Council</strong> are shown below.


The <strong>Council</strong> <strong>Tax</strong> 2013/14<br />

Per Head of<br />

Population<br />

£000 £ p<br />

Expenditure Requirement 11,036 133.13<br />

Less: Share of NNDR 1,991 24.02<br />

Less: Revenue Support Grant 3,228 38.95<br />

Less: New Homes Bonus 1,183 14.27<br />

Less: <strong>Council</strong> <strong>Tax</strong> Freeze Grant 49 0.59<br />

Less: Special <strong>and</strong> Specific Grants 104 1.25<br />

Less: Collection Fund Surplus 60 0.72<br />

Sum to be met from <strong>Council</strong> <strong>Tax</strong> 4,421 53.33<br />

The number of B<strong>and</strong> D equivalent properties in the <strong>Selby</strong> <strong>District</strong> is 27,824 which<br />

means that the <strong>Council</strong> <strong>Tax</strong> for B<strong>and</strong> D would be £158.88, ie £4,420,621 divided by<br />

27,824.<br />

The charges of the Valuation B<strong>and</strong>s are:<br />

B<strong>and</strong> A £105.92 B<strong>and</strong> E £194.19<br />

B<strong>and</strong> B £123.57 B<strong>and</strong> F £229.49<br />

B<strong>and</strong> C £141.23 B<strong>and</strong> G £264.80<br />

B<strong>and</strong> D £158.88 B<strong>and</strong> H £317.76<br />

The above figures relate to the expenditure of <strong>Selby</strong> <strong>District</strong> <strong>Council</strong>. The additional<br />

charges for a B<strong>and</strong> D property for Parish/Town <strong>Council</strong>s are shown in the separate<br />

table included in this leaflet.<br />

General Fund Estimates 2013/14<br />

An analysis of the increase in expenditure requirements from 2012/13 is given below:<br />

£000s £000s<br />

Net expenditure requirement 2012/13 9,793<br />

Add:<br />

Growth Bids 0<br />

Change in contributions from balances 1,238<br />

Increase in net expenditure requirement 943<br />

Increase in capital accounting adjustment (903) 1,278<br />

11,071<br />

Less: 2012/13 Bids (35)<br />

Net expenditure requirement 2013/14 11,036<br />

Balances<br />

The estimated balances on the <strong>Council</strong>’s Funds are:<br />

Balance Utilisation Balance<br />

1.4.2012 2012/13 31.3.2013<br />

£000s £000s £000s<br />

General Fund 2,290 -445 1,845<br />

Housing Revenue 1,527 -77 1,450<br />

Outst<strong>and</strong>ing Loan Debt<br />

The total amount of loan debt outst<strong>and</strong>ing as at 31st March 2012 was £64.84m.


Decisions of the <strong>Council</strong><br />

Although <strong>Selby</strong> <strong>District</strong> <strong>Council</strong> is responsible for collecting the <strong>Council</strong> <strong>Tax</strong> on behalf of<br />

the County <strong>Council</strong>, North Yorkshire Police <strong>and</strong> Crime Commissioner, North Yorkshire<br />

Fire <strong>and</strong> Rescue Authority <strong>and</strong> the Parish <strong>Council</strong>s, it has no direct influence on<br />

decisions made by these bodies. The <strong>Council</strong> considered the estimates first of all on<br />

the basis of a continuation of present policies. Each item of expenditure was critically<br />

examined to see where savings were possible without dramatically affecting the level of<br />

service provided. Net growth bids of £617,376 were identified in targeted areas of<br />

activity.<br />

The overall net revenue budget of £11,036,265 is an increase of £1,243,208 on the<br />

2012/13 level.<br />

Net Revenue Expenditure 2013/14 – Analysis by Service<br />

The following table analyses the <strong>District</strong> <strong>Council</strong>’s net revenue expenditure over<br />

services. Comparative figures for 2012/2013 <strong>and</strong> figures relating to the sums required<br />

to be collected for the precepting authorities are also shown.<br />

2012/13 2013/14<br />

Service<br />

Gross<br />

Exp<br />

£000s<br />

Income<br />

£000s<br />

Net<br />

Exp<br />

£000s<br />

Gross<br />

Exp<br />

£000s<br />

Income<br />

£000s<br />

Net<br />

Exp<br />

£000s<br />

1,263 1,012 251 Planning & Development Services 1,748 696 1,052<br />

619 110 509 Recreation 592 110 482<br />

583 25 558 Environmental Health 619 25 594<br />

4,182 1,288 2,894 Refuse & Recycling Services 4,041 1,323 2,718<br />

34,677 33,923 754 Housing 36,185 35,307 878<br />

5,729 1,298 4,431 Other Services 5,684 1,063 4,621<br />

47,053 37,656 9,397 Service Expenditure SDC 48,869 38,524 10,345<br />

207 207 Net Cost of Depreciation & Borrowing 696 -696<br />

165 -165 Investment Income 200 -200<br />

119 119 Interest Paid 113 113<br />

Contribution to General Fund<br />

Balances / Reserves 1,474 1,474<br />

235 ___ ___ 235<br />

47,614 37,821 9,793 Total Expenditure – SDC 50,456 39,420 11,036<br />

1,442 1,442 Parish Precepts 1,519 1,519<br />

32,069 32,069 County Precept 29,423 29,423<br />

6,203 6,203 Police Precept 5,691 5,691<br />

1,883 ___ ___ 1,883 Fire Precept 1,728 ___ ___ 1,728<br />

89,211 37,821 51,390 TOTAL EXPENDITURE 88,817 39,420 49,397<br />

2012/13 2013/14<br />

£000s Gross SDC Expenditure is financed by: £000s<br />

4,585 Charges to Users & Miscellaneous Income 3,722<br />

11,226 Housing Rents 11,742<br />

91 Revenue Support Grant 3,229<br />

21,834 Housing <strong>and</strong> Benefits Subsidy 22,541<br />

120 Other Grants 1,336<br />

4,705 Contribution from <strong>Non</strong> <strong>Domestic</strong> <strong>Rates</strong> 1,991<br />

235 Contribution from Balances/Reserves 1,474<br />

4,818 <strong>Council</strong> <strong>Tax</strong> 4,421<br />

47,614 50,456<br />

Capital Expenditure 2013/14<br />

Estimated capital expenditure in 2013/14 is as follows: £000s<br />

Housing Investment Programme 3,427<br />

Other Services 818<br />

Total 4,245<br />

Further information<br />

The figures included in this leaflet are a summary of the detailed information which is contained in the<br />

budget for 2013/2014. A copy of this is available for inspection from Finance Services.


<strong>Council</strong> <strong>Tax</strong> 2013/14<br />

The <strong>Council</strong> <strong>Tax</strong> actually payable represents an amount required to contribute towards<br />

the cost of services provided.<br />

The figures for the <strong>District</strong> <strong>Council</strong> for a B<strong>and</strong> D property for 2012/13 <strong>and</strong> 2013/14 are:<br />

<strong>Council</strong> <strong>Tax</strong> payable towards cost of the<br />

services provided<br />

2012/13 2013/14 Variation %<br />

£158.88 £158.88 £0.00 0<br />

As can be seen the <strong>Council</strong> <strong>Tax</strong> required for <strong>Selby</strong> <strong>District</strong> <strong>Council</strong> services has not<br />

increased for 2013/14.<br />

In addition to the charge by <strong>Selby</strong> <strong>District</strong> <strong>Council</strong> your bill also shows the <strong>Council</strong> <strong>Tax</strong><br />

charged by North Yorkshire County <strong>Council</strong>, the North Yorkshire Police <strong>and</strong> Crime<br />

Commissioner, the North Yorkshire Fire <strong>and</strong> Rescue Authority <strong>and</strong> where applicable<br />

the Parish or Town <strong>Council</strong>.<br />

The overall level of <strong>Council</strong> <strong>Tax</strong> actually payable (excluding any Parish/Town <strong>Council</strong><br />

charge) for a B<strong>and</strong> D property in 2013/14 is £1,483.01 - this remains at the same level<br />

as 2012/13.<br />

The details can be broken down as follows:-<br />

2012/13 2013/14 Variation %<br />

North Yorkshire County <strong>Council</strong> £1057.48 £1057.48 £0.00 0<br />

North Yorkshire Fire <strong>and</strong> Rescue Authority £62.10 £62.10 £0.00 0<br />

North Yorkshire Police <strong>and</strong> Crime<br />

Commissioner £204.55 £204.55 £0.00 0<br />

<strong>Selby</strong> <strong>District</strong> <strong>Council</strong> £158.88 £158.88 £0.00 0<br />

Total £1,483.01 £1,483.01 £0.00 0<br />

The detailed charges for each b<strong>and</strong> of property are shown overleaf.<br />

Although <strong>Selby</strong> <strong>District</strong> <strong>Council</strong> is responsible for the billing <strong>and</strong> collection of all <strong>Council</strong><br />

<strong>Tax</strong> in its area, it has no responsibility for any of the services provided by or the level of<br />

<strong>Council</strong> <strong>Tax</strong> set by the County <strong>Council</strong>, Police <strong>and</strong> Crime Commissioner <strong>and</strong> Fire <strong>and</strong><br />

Rescue Authority <strong>and</strong> is unable therefore to deal with queries relating specifically to<br />

these bodies. Further information on each <strong>Council</strong>/Authority can be found all together<br />

on the <strong>Selby</strong> <strong>District</strong> <strong>Council</strong> website – www.selby.gov.uk<br />

If you require additional details you should contact the relevant <strong>Council</strong>/Authority as<br />

follows:<br />

North Yorkshire<br />

County <strong>Council</strong><br />

County Hall<br />

Northallerton<br />

North Yorkshire<br />

DL7 8AL<br />

(Tel: 0845<br />

8727374)<br />

FREEPOST RTCL-<br />

AGAE-TRTS,<br />

Police<br />

<strong>and</strong> Crime<br />

Commissioner for<br />

North Yorkshire,<br />

Ripon<br />

HG4 5NB<br />

(Tel: 0845 6060247)<br />

<strong>Selby</strong> <strong>District</strong><br />

<strong>Council</strong><br />

Civic Centre<br />

Doncaster Road<br />

<strong>Selby</strong><br />

Y08 9FT<br />

(Tel: 01757 705101)<br />

North Yorkshire Fire<br />

Rescue Authority<br />

Fire Brigade<br />

Headquarters<br />

Thurston Road<br />

Northallerton<br />

North Yorkshire<br />

DL6 2ND<br />

(Tel: 01609 788150)<br />

If you have any queries relating to the charge made by your Parish <strong>Council</strong> you should<br />

contact them direct.


<strong>Council</strong> <strong>Tax</strong> – Comparison between 2012/13 & 2013/14<br />

North Yorkshire North Yorkshire North Yorkshire <strong>Selby</strong> <strong>District</strong><br />

County <strong>Council</strong> Fire & Rescue Police<br />

<strong>Council</strong><br />

Total<br />

2012/13 2013/14 2012/13 2013/14 2012/13 2013/14 2012/13 2013/14 2012/13 2013/14<br />

£ p £ p £ p £ p £ p £ p £ p £ p £ p £ p<br />

B<strong>and</strong> A- 587.49 587.49 34.50 34.50 113.64 113.64 88.27 88.27 823.90 823.90<br />

Increase - - - - -<br />

B<strong>and</strong> A 704.99 704.99 41.40 41.40 136.37 136.37 105.92 105.92 988.68 988.68<br />

Increase - - - - -<br />

B<strong>and</strong> B 822.48 822.48 48.30 48.30 159.09 159.09 123.57 123.57 1,153.44 1,153.44<br />

Increase - - - - -<br />

B<strong>and</strong> C 939.98 939.98 55.20 55.20 181.82 181.82 141.23 141.23 1,318.23 1,318.23<br />

Increase - - - - -<br />

B<strong>and</strong> D 1,057.48 1,057.48 62.10 62.10 204.55 204.55 158.88 158.88 1,483.01 1,483.01<br />

Increase - - - - -<br />

B<strong>and</strong> E 1,292.48 1,292.48 75.90 75.90 250.01 250.01 194.19 194.19 1,812.58 1,812.58<br />

Increase - - - - -<br />

B<strong>and</strong> F 1,527.47 1,527.47 89.70 89.70 295.46 295.46 229.49 229.49 2,142.12 2,142.12<br />

Increase - - - - -<br />

B<strong>and</strong> G 1,762.47 1,762.47 103.50 103.50 340.92 340.92 264.80 264.80 2,471.69 2,471.69<br />

Increase - - - - -<br />

B<strong>and</strong> H 2,114.96 2,114.96 124.20 124.20 409.10 409.10 317.76 317.76 2,966.02 2,966.02<br />

Increase - - - - -<br />

Increase<br />

in %<br />

terms<br />

% % % % %<br />

0 0 0 0 0<br />

<strong>Council</strong> <strong>Tax</strong> in Parish/Town <strong>Council</strong> Areas<br />

In addition to the general expenditure requirements of <strong>Selby</strong> <strong>District</strong> <strong>Council</strong>, North<br />

Yorkshire County <strong>Council</strong>, the North Yorkshire Police <strong>and</strong> Crime Commissioner, <strong>and</strong><br />

the North Yorkshire Fire <strong>and</strong> Rescue Authority, most Parish/Town <strong>Council</strong>’s spend<br />

money on local services. The expenditure requirement for each Parish/Town <strong>Council</strong> is<br />

shown overleaf together with the additional <strong>Council</strong> <strong>Tax</strong> payable for a B<strong>and</strong> D Property.<br />

Although <strong>Selby</strong> <strong>District</strong> <strong>Council</strong> is responsible for the billing <strong>and</strong> collection of all <strong>Council</strong><br />

<strong>Tax</strong> in its area, it has no responsibility for any of the services provided by or the level of<br />

<strong>Council</strong> <strong>Tax</strong> set by these Parish or Town <strong>Council</strong>s <strong>and</strong> is unable therefore to deal with<br />

queries relating specifically to these bodies.


Parish <strong>Council</strong> Precepts – B<strong>and</strong> D<br />

2012/13<br />

B<strong>and</strong> D<br />

Charge<br />

2013/14<br />

B<strong>and</strong> D<br />

Charge<br />

CHANGE<br />

Increase /<br />

(Decrease)<br />

PARISH COUNCIL £ p £ p £ p<br />

Appleton Roebuck & Acaster <strong>Selby</strong> 23.55 23.48 -0.07<br />

Balne 18.75 18.71 -0.04<br />

Barkston Ash 23.81 23.65 -0.16<br />

Barlby 60.32 66.63 6.31<br />

Barlow 44.57 47.01 2.44<br />

Beal 71.97 73.02 1.05<br />

Biggin 9.32 9.94 0.62<br />

Bilbrough 30.30 31.06 0.76<br />

Birkin 0.00 0.00 0.00<br />

Bolton Percy, Colton & Steeton 21.46 21.73 0.27<br />

Brayton 30.03 30.01 -0.02<br />

Brotherton 43.10 43.90 0.80<br />

Burn 17.67 30.88 13.21<br />

Burton Salmon 19.90 20.83 0.93<br />

Byram cum Sutton 41.00 41.42 0.42<br />

Camblesforth 37.25 34.19 -3.06<br />

Carlton 30.03 30.05 0.02<br />

Cawood 59.60 44.58 -15.02<br />

Chapel Haddlesey 45.61 45.61 0.00<br />

Church Fenton 32.68 33.65 0.97<br />

Cliffe 41.31 42.21 0.90<br />

Cridling Stubbs 25.71 27.18 1.47<br />

Drax 32.89 33.20 0.31<br />

Eggborough 23.04 22.86 -0.18<br />

Escrick 21.65 23.55 1.90<br />

Fairburn 29.95 30.72 0.77<br />

Gateforth 19.96 33.61 13.65<br />

Hambleton 39.09 41.50 2.41<br />

Healaugh & Catterton 4.90 4.88 -0.02<br />

Heck 28.10 27.91 -0.19<br />

Hemingbrough 31.65 31.65 0.00<br />

Hensall 22.71 27.61 4.90<br />

Hillam 33.72 33.41 -0.31<br />

Hirst Courtney 87.74 85.51 -2.23<br />

Huddleston with Newthorpe 6.25 5.85 -0.40<br />

Kelfield 24.57 25.39 0.82<br />

Kellington 66.90 55.34 -11.56<br />

Kirk Smeaton 24.88 24.86 -0.02<br />

Little Fenton 0.00 0.00 0.00<br />

Little Smeaton 0.00 0.00 0.00<br />

Long Drax 21.11 21.10 -0.01<br />

Monk Fryston 41.81 41.56 -0.25<br />

Newl<strong>and</strong> 0.00 0.00 0.00<br />

Newton Kyme cum Toulston 21.91 21.93 0.02<br />

North Duffield 30.12 30.30 0.18<br />

Oxton 0.00 0.00 0.00<br />

Riccall 87.40 93.33 5.93


2012/13<br />

B<strong>and</strong> D<br />

Charge<br />

2013/14<br />

B<strong>and</strong> D<br />

Charge<br />

CHANGE<br />

Increase /<br />

(Decrease)<br />

Ryther cum Ozendyke 33.65 33.92 0.27<br />

Saxton cum Scarthingwell & Lead 62.50 61.03 -1.47<br />

<strong>Selby</strong> 99.50 102.50 3.00<br />

Sherburn in Elmet 44.76 58.93 14.17<br />

Skipwith 0.00 0.00 0.00<br />

South Milford 22.05 21.75 -0.30<br />

Stapleton 0.00 0.00 0.00<br />

Stillingfleet 20.90 20.22 -0.68<br />

Stutton cum Hazlewood 19.48 19.53 0.05<br />

Tadcaster 49.84 51.02 1.18<br />

Temple Hirst 0.00 0.00 0.00<br />

Thorganby 23.29 25.78 2.49<br />

Thorpe Willoughby 26.37 37.66 11.29<br />

Towton (with Grimston, Kirby Wharfe &<br />

12.85 12.79 -0.06<br />

North Milford)<br />

Ulleskelf 49.46 52.03 2.57<br />

Walden Stubbs 0.00 0.00 0.00<br />

West Haddlesey 23.91 27.82 3.91<br />

Whitley 28.15 27.07 -1.08<br />

Wistow 23.83 23.25 -0.58<br />

Womersley 66.84 66.06 -0.78<br />

2,035.67 2,097.17 61.50<br />

How we collect <strong>and</strong> use information<br />

We will use the information you provide for the billing <strong>and</strong> collection of <strong>Council</strong> <strong>Tax</strong> <strong>and</strong><br />

any claim for Housing Benefit <strong>and</strong> <strong>Council</strong> <strong>Tax</strong> Benefit or in connection with any lawful<br />

activity of the <strong>Council</strong>. We have a duty to protect public funds that we administer, so we<br />

may also use information held about you for the prevention <strong>and</strong> detection of fraud.<br />

We may check information you have provided, or information about you that someone<br />

else has provided, with other information held by us. We may also get information<br />

about you from certain third parties, or give them information to:<br />

make sure the information is accurate;<br />

prevent or detect crime; <strong>and</strong><br />

protect public funds<br />

These third parties include the Department for Work <strong>and</strong> Pensions <strong>and</strong> Her Majesty’s<br />

Revenues <strong>and</strong> Customs; other Government Departments <strong>and</strong> other Local Authorities.<br />

We may also provide information for data matching exercises with the Audit<br />

Commission <strong>and</strong> the Department for Work <strong>and</strong> Pensions either on their own or working<br />

in conjunction with credit reference agencies. We will not give information about you to<br />

anyone else, or use information about you for other purposes, unless the law allows us<br />

to.<br />

We, <strong>Selby</strong> <strong>District</strong> <strong>Council</strong>, are the data controller for the purposes of the Data<br />

Protection Act.<br />

If you want to know more about what information we have about you, or the way we<br />

use that information, please ask us.

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