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V28-669 : SECTION 35 LOCAL GOVERNMENT FINANCE ACT 1992

The report of the Corporate Director (Corporate Resources and Policy) 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; ie precepts of town and parish councils

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

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 should not be treated as special expenses.

RESOLVED

That expenditure in the unparished area of Lowestoft for the expenses of the Charter Trustees £4,490 and the running of Allotments £6,840 be special expenses for the purposes of Section 34(1)(b) of the Local Government Finance Act 1992.

Volume 28 Minute 669

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