To agree the proposed RBWM council tax charges for 2024/25.

To also note the proposed charges by other precepting bodies, including the police and fire authorities, and individual parishes.

The Council considered the proposed RBWM council tax charges for 2024/25. It also set out proposed charges by other precepting bodies, including the police and fire authorities, and individual parishes.

Councillor Jones explained that approximately 85% of funding for the Council was collected from council tax paid by residents and the Council was projecting a collection rate of 98.5%. The overall Council Tax Requirement had been calculated at £89.559m for the 2024/25 financial year. The Government had retained the referendum limit for unitary councils at 2.99% plus 2% Adult Social Care Precept, a total of 4.99%. This equated to a Band D charge for 2024/25 at £1,284.14, which in turn equated to an increase of £61.03 or 4.99%. A legislation change now permitted billing authorities in England to impose an empty dwellings premium after one year instead of two. She advised that the Council intended to apply such a change from 1 April 2024. She explained that currently English billing authorities could only impose an empty dwellings premium on properties that were ‘unoccupied and substantially unfurnished’ and this did not cover unoccupied furnished homes. New legislation would permit billing authorities to apply a premium to second homes if recommendations were accepted. The maximum council tax charge would be 100% charge plus a premium of 100% making a total council tax charge of 200%. The legislation required the decision to be made 12 months before implementation therefore, should it be agreed, it would come into force in April 2025.

Councillor Jones proposed the recommendations as set out within the report which were seconded by Councillor Werner.

Councillor W Da Costa commented on the proposed increase in the precept for Windsor. He queried what the areas of increase were for and how it would be demonstrated to those residents that they were receiving value for money.

Councillor Majeed stated that he would be abstaining from the vote for a Council Tax rise as he believed that there are further savings that could have been made without affecting the services offered to residents.

Councillor Bermange stated his support for not making any amendments to the Council Tax Reduction Scheme in order to support the most vulnerable and economically deprived residents. He concluded that he was very keen to hear proposals for additional savings that could be made.

Councillor Werner responded to the debate stating that he had been surprised by some of the comments as conservative colleagues had voted for a 5% rise in the budget last year as part of the medium-term financial plan. He explained that the plan clearly stated that the Council was going to be increase council tax this year by 4.99%. He recalled that Councillor Majeed’s colleagues had voted in favour of it and recalled that some of them had spoken in favour of it. He stated that they were trying to run a partnership Council, working together to save the Royal Borough of Windsor and Maidenhead from bankruptcy. He was disappointed that they were denying the past, not owning up to their mistakes and forgetting how they voted at the last budget meeting.

The Mayor stated that Councillor Majeed had not been part of the last Council and commented that was an unfair observation.

Councillor Jones replied to the discussion that the parish precept for unparished areas such as Windsor was calculated as an average of all other Parishes and that special expenses were raised by about 2.99% to cover increased costs of parks and streetlights. She agreed with Councillor Werner that previous year’s budget had made it very clear that the Council was not financially viable unless the council tax went up by the maximum allowed as set out in the medium-term financial plan.

A named vote was taken.

On the proposition of Councillor Jones, Deputy Leader of the Council and Cabinet member for Finance, seconded by Councillor Werner it was RESOLVED that:

i)               the report be noted

ii)             the calculations for determining the Council Tax Requirement for 2024/25 be approved as set out in Appendix A, consisting of:

a.     A Council Tax Requirement of £89.559m.

b.    A Band D charge of £1,284.14 for the Royal Borough of Windsor and Maidenhead in 2024/25, reflecting an overall increase of 4.99%, based on:

                                               i.     A 2.99% increase in base Council Tax taking the charge to £1,097.30 for 2024/25;

                                             ii.     An additional 2% to reflect an increase in the Adult Social Care Precept which is proposed as £186.84;

c.     The Special Expenses Precept increases by £1.06 (2.98%) to £36.66 for 2024/25 for the unparished areas of Windsor and Maidenhead in accordance with Section 35 of the Local Government Finance Act 1992, as set out in Appendix D;

iii)            the following Precepts by partner organisations be noted:

a.     The Police and Crime Commissioner for the Thames Valley - £269.28, as set out in Appendix B;

b.    Royal Berkshire Fire Authority - £81.31, as set out in Appendix B;

c.     Parish precepts as set out in Appendix C, as notified by the individual parishes.

iv)            reduction in time period for levying a council tax Long Term Empty Premium on properties, from 2 years to 1 year, from 1 April 2024 be agreed; and introduction of a new council tax premium of 100% on properties which are only occupied periodically but are substantially furnished, e.g. second homes, from 1 April 2025 be agreed.