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V25-1198 : SECTION 35 LOCAL GOVERNMENT FINANCE ACT 1992

The report of the Director of Central Services advised that Section 35 of the Local Government Finance Act 1992 provided for certain items of expenditure to be treated as "special items" chargeable to part only of the district when setting the Council Tax. The items referred to were:

(a) any precepts issued to or anticipated by the Council in calculating its budget requirement believed to be applicable to part of the area; i.e. precepts of town and parish councils

(b) any expenses of the Authority which were its special expenses and which were included in its budget requirement.

Section 35(2) of the Act set out the expenses to be treated as special items; including:

(a) the expenses of meeting a levy or special levy (by resolution)
(b) any expenses met out of the possession of property held in trust for part of the area (c) any expenses relating to part of the area which in another part were met out of property held in trust (d) any expenses incurred in performing a function in part of the area which elsewhere in the area was performed by a parish council or chairman of a parish meeting unless a resolution to the contrary effect was in force.

Minute V20-448/1 provided a resolution that with the exception of the expenses of the Charter Trustees and the provision of allotments in Lowestoft, any other expenses relating to functions provided elsewhere by parish councils/meetings were not to be treated as special expenses.

RESOLVED

That expenditure in the unparished area of Lowestoft for the expenses of the Charter Trustees £4,860 and the running of Allotments £5,290 be special expenses for the purposes of Section 34(1)(b) of the Local Government Finance Act 1992.

Volume 25 Minute 1198

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