The Executive at its meeting on 21 February 2023 will make recommendations to Council on the Budget for 2023/24.

 

The following reports are submitted:

 

(i)            2023/24 Budget Update

 

The report of the Director of Finance (Executive Document AP) provides an update on the 2023/24 budget position following national announcements outlined in the Provisional Local Government Settlement (20 December 2022), and the impact following the setting of the Council Tax and Business rates bases for 2023/24.

 

(Andrew Cross – 07870 386523)

 

(ii)          The Council’s Revenue Estimates for 2023-24

 

The report of the Director of Finance (Executive Document AU)

 provides details of the Council’s Revenue Estimates for 2023/24.

 

(This report may need updating following the meeting of the Executive on Tuesday, 21 February 2023)

 

(Andrew Cross – 07870 386523)

 

(iii)         Allocation of the Schools’ Budget 2023/24 Financial Year

 

The report of the Director of Finance (Executive Document AV) seeks approval of the recommendations of the Schools Forum in allocating the Dedicated Schools Grant for 2023/24.

 

(This report may need updating following the meeting of the Executive on Tuesday, 21 February 2023)

 

(Andrew Redding – 01274 432678)

 

(iv)         Capital Investment Plan 2023/24 to 2026/27

 

The report of the Director of Finance (Executive Document AW) proposes the Capital Investment Plan for 2023/24 to 2026/27 and an updated Capital Strategy for 2023/24.

 

(This report may need updating following the meeting of the Executive on Tuesday, 21 February 2023)

 

(Lynsey Simenton – 07582 102779)

 

(v)          Housing Revenue Account

 

The report of the Director of Finance (Executive Document AX) presents Council with the recommendations agreed by Executive on 31 January 2023 in relation to the re-opening of the Housing Revenue Account (HRA) on 1 April 2023 and the budget proposals. 

 

(This report may need updating following the meeting of the Executive on Tuesday, 21 February 2023)

 

(ArfatLohn – 07866 887377)

 

(vi)         2023/24 Budget Proposals and Forecast Reserves – Section 151 Officer Assessment

 

The report of the Director of Finance (Executive Document AY) sets out the Section 151 Officer’s assessment of the proposed budget for the financial year 2023/24, the adequacy of the forecast level of reserves and associated risks.

 

(The assessment of the Executive’s recommendations to Council on the budget may require updating following the meeting of the Executive on Tuesday, 21 February 2023)

 

(Chris Kinsella – 07890 418367)

 

Note:  In view of the short timescale between the Executive meeting on Tuesday, 21 February 2023 and the meeting of Council on Thursday, 23 February 2023, the budget recommendations from the Executive to Council will be e-mailed to all Members of Council following the Executive meeting on 21 February 2023 and will be published on the Council’s website.  The recommendations will also be circulated at the Council meeting.

The Executive met on 21 February 2023 to make recommendations to Council on the Budget for 2023/24.

 

The following reports were submitted:

 

i)             2023/24 Budget Update (Executive Document AP)

ii)            The Council’s Revenue Estimates for 2023-24 (Executive Document AU)

iii)           Allocation of the Schools’ Budget 2023/24 Financial Year (Executive Document AV)

iv)           Capital Investment Plan 2023/24 to 2026/27 (Executive Document AW)

v)            Housing Revenue Account (Executive Document AX)

vi)           2023/24 Budget Proposals and Forecast Reserves – Section 151 Officer Assessment (Executive Document AY)

 

An amendment to the Executive’s recommendations was moved by Councillor Stubbs.  The S151 Officer provided an assessment of the amendment.  The amendment was defeated.  In accordance with the Local Authorities (Standing Orders) (England) (Amendment) Regulations 2014 a recorded vote was taken on the amendment and the Council voted as follows:

 

For the Amendment (6)

 

Councillors Riaz Ahmed, Griffiths, Knox, Naylor, Stubbs and Sunderland.

 

Against the Amendment (70)

 

Councillors Aneela Ahmed, Akhtar, Alipoor, Amran, Azam, Berry, Choudhry, Cunningham, Dearden, Dodds, Duffy, Engel, Ferriby, Firth, Godwin, David Green, Hayden, Hinchcliffe, Humphreys, Arshad Hussain, Ibrar Hussain, Kamran Hussain, Mohsin Hussain, Shabir Hussain, Tariq Hussain, Iqbal, Jabar, Jamil, Johnson, Hassan Khan, Imran Khan, Sabiya Khan, Lal, Lee, Lintern, Nussrat Mohammed, Mukhtar, Mullaney, Nazir, Regan, Ross-Shaw, Rowe, Salam, Shafiq, Shaheen, Slater, Tait, Thirkill, Thornton, Walsh, Wheatley, Wood, Falak Ahmed, Ali, Brown, Peter Clarke, Coates, Davies, Felstead, Glentworth, Herd, Loy, Nazam Mohammed, Pollard, Poulsen, Sullivan, Winnard, Hawkesworth, Elahi and Sajawal. 

 

Abstentions (5)

 

Councillors Love, Edwards, Hickson, Watson and Whitaker.

 

An amendment to the Executive’s recommendations was moved by Councillor Pollard.  The S151 Officer provided an assessment of the amendment.  The amendment was defeated.  In accordance with the Local Authorities (Standing Orders) (England) (Amendment) Regulations 2014 a recorded vote was taken on the amendment and the Council voted as follows:

 

For the Amendment (16)

 

Councillors Falak Ahmed, Ali, Brown, Peter Clarke, Coates, Davies, Felstead, Glentworth, Herd, Loy, Nazam Mohammed, Pollard, Poulsen, Sullivan, Winnard and Hawkesworth.

 

Against the Amendment (64)

 

Councillors Aneela Ahmed, Akhtar, Alipoor, Amran, Azam, Berry, Choudhry, Cunningham, Dearden, Dodds, Duffy, Engel, Ferriby, Firth, Godwin, David Green, Hayden, Hinchcliffe, Humphreys, Arshad Hussain, Ibrar Hussain, Kamran Hussain, Mohsin Hussain, Shabir Hussain, Tariq Hussain, Iqbal, Jabar, Jamil, Johnson, Hassan Khan, Imran Khan, Sabiya Khan, Lal, Lee, Lintern, Nussrat Mohammed, Mukhtar, Mullaney, Nazir, Regan, Ross-Shaw, Rowe, Salam, Shafiq, Shaheen, Slater, Tait, Thirkill, Thornton, Walsh, Wheatley, Wood, Riaz Ahmed, Griffiths, Knox, Naylor, Stubbs, Sunderland, Edwards, Hickson, Watson, Whitaker, Elahi and Sajawal.

 

Abstentions (1)

 

Councillor Love.

 

An amendment to the Executive’s recommendations was moved by Councillor Warnes.  The S151 Officer provided an assessment of the amendment.  The amendment was defeated.  In accordance with the Local Authorities (Standing Orders) (England) (Amendment) Regulations 2014 a recorded vote was taken on the amendment and the Council voted as follows:

 

For the Amendment (4)

 

Councillors Edwards, Hickson, Watson and Whitaker.

 

Against the Amendment (76)

 

Councillors Aneela Ahmed, Akhtar, Alipoor, Amran, Azam, Berry, Choudhry, Cunningham, Dearden, Dodds, Duffy, Engel, Ferriby, Firth, Godwin, David Green, Hayden, Hinchcliffe, Humphreys, Arshad Hussain, Ibrar Hussain, Kamran Hussain, Mohsin Hussain, Shabir Hussain, Tariq Hussain, Iqbal, Jabar, Jamil, Johnson, Hassan Khan, Imran Khan, Sabiya Khan, Lal, Lee, Lintern, Nussrat Mohammed, Mukhtar, Mullaney, Nazir, Regan, Ross-Shaw, Rowe, Salam, Shafiq, Shaheen, Slater, Tait, Thirkill, Thornton, Walsh, Wheatley, Wood, Falak Ahmed, Ali, Brown, Peter Clarke, Coates, Davies, Felstead, Glentworth, Herd, Loy, Nazam Mohammed, Pollard, Poulsen, Sullivan, Winnard, Riaz Ahmed, Griffiths, Knox, Naylor, Stubbs, Sunderland,

Hawkesworth, Elahi and Sajawal.

 

Abstentions (1)

 

Councillor Love.

 

In accordance with the Local Authorities (Standing Orders) (England) (Amendment) Regulations 2014 a recorded vote was taken on the Executive’s recommendations moved by Councillor Hinchcliffe and the Council voted as follows:

 

For the Executive’s recommendations on the Council’s Budget 2023/24 (52)

 

Councillors Aneela Ahmed, Akhtar, Alipoor, Amran, Azam, Berry, Choudhry, Cunningham, Dearden, Dodds, Duffy, Engel, Ferriby, Firth, Godwin, David Green, Hayden, Hinchcliffe, Humphreys, Arshad Hussain, Ibrar Hussain, Kamran Hussain, Mohsin Hussain, Shabir Hussain, Tariq Hussain, Iqbal, Jabar, Jamil, Johnson, Hassan Khan, Imran Khan, Sabiya Khan, Lal, Lee, Lintern, Nussrat Mohammed, Mukhtar, Mullaney, Nazir, Regan, Ross-Shaw, Rowe, Salam, Shafiq, Shaheen, Slater, Tait, Thirkill, Thornton, Walsh, Wheatley and Wood.

 

Against the Recommendation (24)

 

Councillors Falak Ahmed, Ali, Brown, Peter Clarke, Coates, Davies, Felstead, Glentworth, Herd, Loy, Nazam Mohammed, Pollard, Poulsen, Sullivan, Winnard, Riaz Ahmed, Griffiths, Knox, Naylor, Stubbs, Sunderland,

Hawkesworth, Elahi and Sajawal.

 

Abstentions (5) 

 

Councillors Love, Edwards, Hickson, Watson and Whitaker.

 

Resolved – That the following recommendations be approved:

 

1)    REVENUE ESTIMATES2023/24

 

Resolved –

 

(a)      That the Base Revenue Forecast of £453.159m for 2023/24 be approved as set out in the report (Executive Document AU).

(b)      That the existing pressures of £62.0m in 2023/24 as set out in Appendix B, beapproved.

(c)       That the investments previously approved of £0.5m in 2023/24 as set out in Appendix C, benoted.

(d)      That the recurring investment proposals of £1.098m in 2023/24 as set out in Appendix D, beapproved.

(e)      That the prior agreed savings in Appendix E be noted.

(f)        That new savings of £13.580m in 2023/24 as set out in Appendix F, be approved.

(g)      That the Capital Financing and Central budget adjustments of £22.390m in 2023/24 as set out in Appendix G, be approved.

(h)      That it be noted that within the revenue budget there is a net use of £44.299m in revenue reserves in 2023/24 to balance the budget as outlined in Appendix A.

(i)        That it is noted that £4.250m of pre-approved reserve use is required for City of Culture and a Regeneration opportunity.

(j)        That £6m of reserves are earmarked to the Energy Price Volatility reserve.

(k)       That £3.163m is earmarked to the General Fund Reserve balance so that it remains at 5% of the net revenue budget in line with recommended practice.

(l)        That the comments of the Director of Finance set out in the Section 151 Officer’s Assessment of the proposed budgets on the robustness of the estimates and the adequacy of reserves taking account of the recommendations made at 8.1(a) to (k) above, be noted.

 

2)    PROPOSED COUNCIL TAX 2023/24

 

Resolved – That it be noted that the projected council tax base and 

expenditure forecasts outlined in the report together with the 2023/24

resources and the budget variations approvedin 8.1 producea proposed

BandD counciltax of £1,620.98 for 2023/24.

 

3)    PAYMENT DATES FOR COUNCIL TAX AND NATIONALNON-DOMESTIC RATES

 

Resolved – That the first instalment date for payment of National Non-Domestic Rates and Council Tax shall be specified by the s151Officer.

 

4)    DELEGATION TOOFFICERS

 

Resolved – That for the avoidance of doubt and without prejudice to any of

the powers contained in Article 14 of Part 2 of the Council's Constitution on

the Function of Officers, the s151 Officer shall have full delegated powers to

act on behalf of the Council on all matters relating to the Council Tax, Non-

Domestic Rates and Accounts Receivable Debtors including (without

prejudice to the generality of the delegation) entry into any business rate pilot,

assessments, determinations, recovery, enforcement and, in accordance with

the statutory scheme, full delegated powers to act on behalf of the Council

with regard to all aspects of the granting of Discretionary and Hardship Rate

Relief to qualifyingratepayers.

 

5)    PREPARATION OFACCOUNTS

 

Resolved –

 

a)    That in preparing the Final Accounts for 2022/23, the s151 Officer be empowered to take appropriate steps to secure the best advantage for the Council's financialposition.

b)    That the s151 Officer be empowered to deal with items which involve the transfer of net spending between the financial years 2022/23 and 2023/24 in a manner which secures the best advantage for the Council's financial position.

c)    That the s151 Officer report any action taken in pursuance of 8.5(a) and 8.5 (b) above when reporting on the Final Accounts for 2022/23.

 

6)    COUNCIL TAX REQUIREMENT2023/24

 

Resolved –

 

a)    That the council tax base figures for 2023/24 calculated by the Council at its meeting on 3 January 2023 in respect of the whole of the Council’s area and individual parish and town council areas, benoted.

b)    That the only special items for 2023/24 under Section 35 of the Local Government Finance Act 1992 are local parish and town council precepts and no expenses are to be treated as special expenses under Section 35(1) (b) of that Act.

c)    That the Council Tax Requirement, excluding parish and town council precepts, be calculated asfollows:

 

 

d)    That the precepts of parish and town councils are noted and the resulting basic council tax amounts for particular areas of the Council be calculated as follows:

 

 

e)That the council tax amounts for dwellings in different valuation bands in respect of the Council’s budget requirement, taking into account parish and town council precepts applicable to only part of the Council’s area, be calculated as follows:

 

                       

 

 

f)  That it be noted that for the year 2023-24 the Police and Crime Commissioner & the West Yorkshire Fire and Rescue Authority (WYFRA) have indicated the precepts as below while awaiting approval by the precepting authority.

                               

g)   That having calculated the aggregate in each case of the amounts at (e) and (f) above, the Council set the following amounts of council tax for 2023-24 in each of the categories of dwellings shown below:

 

 

h)That Council notes the movement in Band D equivalent charges for

2023-24 over 2022-23 as set out in the table below.

 

	Council Tax 2023-24	Council Tax 2022-23	Percentage change
	Band D Equivalent	Band D Equivalent
Bradford Metropolitan District Council	1,620.98	1,543.93	4.99%
West Yorkshire Fire and Rescue Authority *	77.18	72.18	6.93%
West Yorkshire Police Authority *	236.28	221.28	6.78%
Local (Parish Council) Precepts:
Addingham	56.26	56.26	0.0%
Baildon	48.83	48.83	0.0%
Bingley	27.74	27.79	-0.2%
Burley	88.00	85.00	3.5%
Clayton	27.32	27.59	-1.0%
Cullingworth	34.39	34.62	-0.7%
Denholme	45.00	52.00	-13.5%
Harden	58.00	46.00	26.1%
Haworth etc	44.52	45.03	-1.1%
Ilkley	54.33	47.11	15.3%
Keighley	52.50	48.11	9.1%
Menston	54.00	54.00	0.0%
Oxenhope	40.00	35.00	14.3%
Sandy Lane	18.40	18.00	2.2%
Shipley	35.00	31.68	10.5%
Silsden	28.70	21.07	36.2%
Steeton/ Eastburn	48.46	45.70	6.0%
Wilsden	54.01	51.25	5.4%
Wrose	15.50	14.50	6.9%
*Provisional figures

 

(Andrew Cross – 07870 386523)

 

Action: Interim Director of Finance

 

1. ALLOCATION OF THE SCHOOLS’ BUDGET 2023/24 FINANCIAL YEAR

 

Resolved –

 

a)    That Council accepts and approves the proposals for the allocation of the 2023/24 Dedicated Schools Grant, as set out in the report (Executive Document AV).

b)    Approves the total amount of £708.868m to be appropriated in respect of all schools covered by the Bradford Scheme for the Local Management of Schools, so as to establish the Individual Schools Budget for 2023/24.

 

(Andrew Redding – 01274 432678)

 

Action: Interim Director of Finance

 

2. CAPITAL INVESTMENT PLAN 2023/24 TO 2026/27

 

Resolved –

 

a)    That Council has regard to the information contained within the report (Executive Document AW) when considering the Capital Investment Plan for 2023-24.

b)    That the updated Capital Plan for 2023-27, be approved; (Appendix A). Commitments against reserve schemes and contingencies can only be made after a business case has been assessed by the Project Appraisal Group and approved by Executive.

c)    That specific approval be given for the following schemes to commence following a detailed review by the Project Appraisal Group:

 

·         The 2023-24 Property Programme has a proposed total cost of £4m and this will be funded by corporate borrowing.

·         IT software – three schemes are planned to improve IT security. The cost of the capital spend is £0.965m and it will be funded by corporate borrowing.

 

In addition:

 

·         £6m from Reserve schemes for SEND provision across the district funded by corporate borrowing.  It will be used to complete a number of SEND expansions across both the mainstream school sector and SEND schools.  The budget is required to allow for the development of up to three proposed schemes.  Once the initial design and development works have been completed, the necessary statutory processes will commence, including approval from Executive and an update will be provided to the Project Appraisal Group.

·         The utilisation of the Inflation Contingency as set out in the report be delegated to the Strategic Director of Corporate Resources. The additional costs will be funded through corporate borrowing.

 

d)    That the amendment to the 2022-23 Minimum Revenue Provision (MRP) Policy and the proposed 2023-24 MRP policy set out in Appendix 2, is approved.

e)    That delegated authority is given to Section 151 Officer to repay debt on an annuity basis, for chosen properties purchased during or after 2018-19.

 

Delegated authority could only be exercised if two conditions are met:

 

                        1. the asset retains or increases its value;

        2. the return from the capital scheme is sufficient to repay the capital sum invested.

 

f)     That the Capital Strategy (including Prudential Indicators), set out at Appendix 3, be approved.

g)    That the Flexible Use of Capital Receipts Strategy as presented at Appendix 4 - is recommended to the Executive to:

 

·         Approve the Flexible use of Capital Receipts policy for 2022-23 and 2023-24 as outlined in Appendix 4 section 2.2.

·         Delegate powers to the Section 151 office in consultation with the Leader to vary the values outlined in Appendix 4 section 2.2 subject to the value of Capital receipts achieved in 2023-24, whilst ensuring compliance with the Direction from DHLUC outlined in section 2.1.

 

(Lynsey Simenton – 07582 102779)

 

Action: Interim Director of Finance

 

3. HOUSING REVENUE ACCOUNT

 

Resolved –

 

a)    That rent increase of 7% be applied from 1April 2023, as set out in section 4.7 of the report (Executive Document AX).

b)    That transfer of housing reserves of £503k from General Fund to the Housing Revenue Account as set out in section 4.4 of the report, be approved.

c)    That service charges to apply from 1 April 2023, as set out in section 4.11 of the report.

 

(Arfat Lohn – 07866 887377)

 

Action: Interim Director of Finance

 

4. 2023/24 BUDGET PROPOSALS AND FORECAST RESERVES – SECTION 151 OFFICER ASSESSMENT

 

That Members have regard to the report (Executive Document AY) in setting the budget, and in particular note the conclusions that:

 

• the estimates presented to Council are sufficiently robust to set a balanced and deliverable budget in 2023-24.
• the reserves are adequate for the 2023/24 proposed budget. The level of reserves has reduced substantially to support the Council budget and in line with Central Government expectation that Councils should use their reserves.
• the projected corporate reserves, on current estimates, are adequate in the short term, subject to the implementation of the rest of the proposed financial plan, however they do not represent a sustainable solution to addressing budget pressures beyond 2023-24.
• the Medium Term Financial Strategy will be updated and reported to Executive as clarity on future local government funding, reforms of adult and social care and other relevant issues are received.  

 

As with all budgets there is the potential for amendments to be proposed/agreed which could change the overall package of proposals.  In that respect, it should be highlighted that this statement would have to be amended if a decision was proposed that leads to the Council’s reserves reducing below their recommended General Fund balance level. In addition, any other amendments would be considered against the scale of the overall budget and depending upon the extent and nature, may result in a revised statement.