Agenda item - Recommendations of Executive Board - 2024/25 Revenue Budget and Council Tax Report, including reports on the Capital Programme and Treasury Management Strategy

Recommendations of Executive Board - 2024/25 Revenue Budget and Council Tax Report, including reports on the Capital Programme and Treasury Management Strategy

Meeting of Council, Wednesday, 21st February, 2024 1.00 pm (Item 85.)

i) 2024/25 Revenue Budget

To consider the report of the Chief Officer Financial Services on the proposals for the City Council’s Revenue Budget for 2024/25.

ii) Council Tax

To consider the report of the Chief Officer Financial Services setting out the various steps in the process and the proposed council taxes for 2024/25 including the precepts issued by the Mayor of West Yorkshire (Police), the West Yorkshire Fire & Rescue Authority and the parish and town councils within the Leeds area.

iii) Capital Programme Update 2023 to 2028

To consider the report of the Chief Officer Financial Services on the Capital Programme for the period 2023 to 2028.

iv) Treasury Management Strategy 2024/25

To consider the report of the Chief Officer Financial Services on the Treasury Management Strategy for 2024/25.

Minutes:

It was moved by Councillor Lewis, seconded by Councillor Coupar

i) Revenue Budget

a) To note the recommendation of the Executive Board asking Council to note the recommendations of the Council’s statutory Section 151 officer (the Chief Officer – Financial Services) that the Budget proposals for 2024/25 are robust and that the proposed level of reserves is adequate, as set out at Part 7 of Appendix 1 to this report.

b) As recommended by the Executive Board, this report asks Council to adopt the following resolutions:

i. That the revenue budget for 2024/25 totalling £622.0m be approved. This means that the Leeds element of Council Tax for 2024/25 will increase by 2.99% plus the Adult Social Care precept of 1.99%.

ii. That grants totalling £73.1k be allocated to parishes as shown at Appendix 5.

iii. Approval of the revised virement rules at Appendix 7 Virement Decisions to Amend Approved Budgets, specifically that the de minimis level for virements below which any variations to net managed budgets will be deemed ‘Other Budget Adjustments’ is increased from £10k to £50k. Budget movements that are not between budget headings within the approved net managed budget will also be ‘Other Budget Adjustments’.

iv. Approval of the strategy at Appendix 9 in respect of the flexible use of capital receipts, specifically the additional planned use in 2023/24 of £6.7m and planned use in 2024/25 of £18.9m.

v. In respect of the Housing Revenue Account that the budget be approved with:

· An increase of 7.7% in dwelling rents.

· An increase of 7.7% in garage and travellers site rent.

· An increase of 7% for the standing charges in district heating schemes and the district heating unit rate will remain at 10p per kwh.

· A 7% increase in heat consumption charges in sheltered complexes.

· An increase in service charges for low/medium rise flats to £5.17 per week and for multi-storey flats to £12.20 per week.

· An increase in the charge for tenants who benefit from the sheltered support service to £9.22 per week.

· An increase in the Retirement Life charge for the provision of additional community facilities to £12.20 per week for services within complexes and £5.17 per week where they are within a standalone community centre.

· An increase in the service charges for Wharfedale extra care scheme to £50.73 per week.

· An increase in the service charge for Gascoigne House extra care scheme to £64.04 per week.

· The support charge at both extra care schemes to increase from £24.54 in 2023/24 to £28.77 in 2024/25.

vi. In respect of the Schools Budget, that the High Needs Block budget for 2024/25, as set out in paragraph 3.4 of the Schools Budget Report at Appendix 8 (specifically the table at paragraph 3.4.6) be approved.

ii) Council Tax

1) Members are requested to note that, at the meeting on 17^th January 2024, Council agreed the following amounts for the year 2024/25, in accordance with regulations made under Sections 31B(3) and 34(4) of the Local Government Finance Act 1992: -

a) 242,591.4 being the amount calculated by the Council, in accordance with Regulation 3 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992 (as amended) as its council tax base for the year.

b) Table 1: Tax base Numbers 2024/25

2 Members are requested to adopt the following the resolutions: -

a. that the following amounts be now calculated by the Council for the year 2024/25 in accordance with Sections 31A to 36 of the Local Government Finance Act 1992: -

(i) £2,545,844,551

being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2)(a) to (f) of the Act.

(ii) £2,124,353,837

being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3)(a) to (d) of the Act.

(iii) £421,490,714

being the amount by which the aggregate at 2(a)(i) above exceeds the aggregate at 2(a)(ii) above, calculated by the Council, in accordance with Section 31A(4) of the Act, as its council tax requirement for the year.

(iv) £1,737.451177

being the amount at 2(a)(iii) above, divided by the amount at 1(a) above, calculated by the Council, in accordance with Section 31B(1) of the Act, as the basic amount of its council tax for the year.

(v) £2,573,425.00

being the aggregate amount of all special items referred to in Section 34(1) of the Act.

(vi) £1,726.84

being the amount at 2(a)(iv) above, less the result given by dividing the amount at 2(a)(v) above by the amount at 1(a) above, calculated by the Council, in accordance with Section 34(2) of the Act, as the basic amount of its council tax for the year for dwellings in those parts of its area to which no special item relates.

b. Table 2: Band D Precept by Parish 2024/25

That being the amounts given by adding to the amounts at 2(a)(vi) above the amounts of the special item or items relating to those dwellings in those parts of the Council’s area mentioned above divided in each case by the amount at 1(b) above, calculated by the Council, in accordance with Section 34(3) of the Act, as the basic amounts of its Council Tax for the year for dwellings in those parts of its area to which one or more special items relate.

c. Table 3: Leeds and Parish Precepts Excluding Police and Fire 2024/25

That being the amounts given by multiplying the amounts at 2(a)(vi) and 1(b) above by the number which, in the proportion set out in Section 5(1) of the Act, is applicable to dwellings listed in a particular valuation band divided by the number which in that proportion is applicable to dwellings listed in Valuation Band D, calculated by the Council, in accordance with Section 36(1) of the Act, as the amounts to be taken into account for the year in respect of categories of dwellings listed in different valuation bands.

3)Members are requested to note that for the year 2024/25 the West Yorkshire Mayor, in her role as the Police and Crime Commissioner, has issued the following precepts to the Council in accordance with Section 40 of the Local Government Finance Act 1992. Also, that the Council have, under Section 30(2) of that Act, indicated the following Fire and Rescue Authority precepts and that this reconciles to the precept to be considered by the Fire and Rescue Authority on 29^th February 2024. These are shown for each of the categories of dwellings below.

Table 4: Police and Fire Precepts 2024/25

4) Members are requested to adopt the resolution that, having calculated the aggregate in each case of the amounts at 2(c) and 3 above, the Council, in accordance with Section 30(2) of the Local Government Finance Act 1992, hereby sets the following amounts as the amounts of council tax for the year 2024/25 for each of the categories of dwellings shown below:

Table 5: Leeds and Parish Precepts Including Police and Fire 2024/25

5) Members are requested to adopt the resolution that, in accordance with Section 52ZB of the Local Government Finance Act 1992, following the principles set out by the Secretary of State and in the Referendums Relating to Council Tax Increases (Principles) (England) Report 2024/25, it be determined that the Leeds City Council relevant amount of council tax for the year 2024/25 is not excessive.

6) Members are requested to note that the schedule of instalments for 2024/25 for transfers to Leeds City Council and payments to the West Yorkshire Mayor in her role as the Police and Crime Commissioner and to the Fire & Rescue Authority out of the Collection Fund be determined as set out in Appendix 2 of this report.

7) Members are requested to adopt the resolution that, in accordance with section 11C of the Local Government Finance Act 1992 (the Act), that if on any day from 1^st April 2025 the conditions mentioned in subsection (2) of section 11C of the Act are satisfied in respect of a dwelling then the discount under Section 11(2)(a) of the Act does not apply and the amount of council tax payable in respect of that dwelling is increased by 100%, this determination being made more than one year in advance of the financial year to which it relates. This resolution applies the 100% premium that may be applied to all dwellings occupied periodically from 1^st April 2025, commonly referred to as the Second Homes Premium, with the required statutory notice.

iii) Capital Programme Update 2023-2028

As recommended by the Executive Board Council are asked to approve:

a) the capital programme for 2024-2028 totalling £1,906.7m, including the revised projected position for 2023/24, as presented in Appendix A;

b)the MRP policy statements for 2024/25 as set out in Appendix C; and

c)the Capital and Investment Strategy as set out in Appendix D. As part of the Capital and Investment Strategy, the Council is required to set prudential limits for the total value of its non treasury investments and, specifically, limits for the total value of service investments and the total value of commercial investments that it holds. Appendix D recommends:

· the prudential limit for service investments be set at £80m.

· that a limit of £200m should be set for the carrying value of assets which are classed as commercial investments.

These limits represent no change between 2023/24 and 2024/25.

As recommended by the Executive Board Council are asked to note:

d) that Executive Board have approved the following net injections totalling £264.7m, as set out in Appendix A(iii), into the capital programme:

· £31.7m to address Capital Programme Review budget pressures as detailed at Appendix A(iv);

· £72.6m of annual programme injections as detailed at Appendix A(v);

· £11.8m of ringfenced capital receipts for the District Heating Network Phase 4 scheme and the Future Ways of Working Programme;

· £4.0m of Community Infrastructure Levy (CIL) Strategic Fund monies; and

· £144.7m of other injections, primarily relating to annual capital grant allocations, one off capital grant allocations funding schemes such as junction improvements at Dawsons Corner and the LUF3 Heart of Holbeck project, the roll forward of the HRA Programme, invest to save borrowing schemes and other secured external grant funding.

The above decision to inject funding of £264.7m will be implemented by the Chief Officer - Financial Services.

iv) Treasury Management Strategy 2024-2025

Council are asked to note that:

a) Executive Board have approved the treasury strategy for 2024/25 as set out in Section 8.5 and note the review of the 2023/24 strategy and operations set out in Sections 8.3 and 8.4.

Council are asked to agree that:

b) The borrowing limits for the Authorised Limit and Operational Boundary for 2023/24, 2024/25 and 2025/26 be confirmed as set in February 2023 and new limits for 2026/27 be approved at £3,200m for Borrowing and £490m for Other Long-term Liabilities for the Authorised Limit. For 2026/27 the Operational Boundary is recommended to be approved at £3,000m for Borrowing and £470m for Other Long-term Liabilities. These are explained in detail in Section 8.6 of the report.

c) The treasury management indicator for the maturity structure of the Council’s borrowing is recommended to be approved as detailed in Section 8.7 and Appendix A.

d) The investment limits for periods greater than 364 days for 2023/24, 2024/25, 2025/26 is recommended to be confirmed at £150m and a new limit is recommended to be set for 2026/27 at £150m. These are explained in Section 8.8.9 of the report.

The following amendments were moved by Councillor Lamb, seconded by Councillor B Anderson

AMENDMENT 1

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £100k in respect of a reduction in the contribution to the Strategic Contingency earmarked reserve.

b) An increase to the Communities, Housing and Environment budget of £100k to reverse the implementation of parking charges in Wetherby.’

AMENDMENT 2

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £126k to reflect the part year savings from a reduction in the cost of full time trade union convenors.

b) An increase to the Communities, Housing and Environment budget of £126k to reverse the proposed introduction of car parking charges at Golden Acre and Otley Chevin parks.’

AMENDMENT 3

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £200k in respect of a reduction in Agency and Overtime staff costs.

b) An increase to the City Development budget of £200k to fund additional staff to deal with s106 renegotiation in support of capital investment in highways and capital investment in localities.’

AMENDMENT 4

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £212k in respect of a reduction in the contribution to the Strategic Contingency earmarked reserve.

b) An increase to the Communities, Housing and Environment budget of £212k to reverse the proposed 15% cut to the Wellbeing and Youth Activity Fund budgets.’

AMENDMENT 5

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £219k in respect of a reduction in the contribution to the Strategic Contingency earmarked reserve.

b) An increase to the Communities, Housing and Environment budget of £219k to reverse the proposed bulky waste collection charge for repeat collections, and reverse the 2023/2024 increase in replacement refuse bin charges.’

AMENDMENT 6

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £100k in respect of a reduction in the contribution to the Strategic Contingency earmarked reserve.

b) A reduction in the Strategic budget of £350k in respect of a reduction in the contribution to the Investment / Innovation earmarked reserve.

c) An increase to the City Development budget of £100k to offset car parking income pressures and cease the proposed closure of Pudsey Civic Hall.

d) An increase to the Strategy and Resources budget of £350k for repairs at Pudsey Civic Hall.’

AMENDMENT 7

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the City Development budget of £315k to reflect the receipt of third party sponsorship.

b) A reduction in the Communities, Housing and Environment budget of £220k to reflect the receipt of third party sponsorship.

c) An increase to the City Development budget of £315k for the provision of an events programme to include Party in the Park and Opera in the Park, as well as Christmas Light switch on events, with any surplus revenue generated from the events to be transferred into reserves.

d) An increase to the Communities, Housing and Environment budget of £220k for the reintroduction of community bonfires and silent firework displays.’

AMENDMENT 8

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £294k to reflect the part year savings from a reduction in the cost of full time trade union convenors.

b) An increase to the Communities, Housing and Environment budget of £294k to increase capacity in the Forestry Team to provide an Enhanced Community Tree Service.’

AMENDMENT 9

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £213k in respect of a reduction in the contribution to the Strategic Contingency earmarked reserve.

b) An increase to the Communities, Housing and Environment budget of £213k to reinstate four glass collection pilot routes in the four wards of Wetherby, Horsforth, Killingbeck & Seacroft and Farnley & Wortley.’

AMENDMENT 10

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £388k in respect of a reduction in the contribution to the Strategic Contingency earmarked reserve.

b) An increase to the Communities, Housing and Environment budget of £388k to reverse the proposed district car parking charges to four additional car parks Barley Hill Road - Garforth, Netherfield Road - Guiseley, Fink Hill - Horsforth, Marsh Street - Rothwell, and at Middleton, Roundhay and Temple Newsam sites.’

AMENDMENT 11

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £50k in respect of a reduction in non-essential costs.

b) An increase to the Children and Families budget of £20k to fund a feasibility study to develop a foster care recruitment and retention programme designed to ease pressure on the external placements budget for Children Looked After.

c) An increase to the Communities, Housing and Environment budget of £10k to fund a feasibility study into facilitating community sports clubs in Leeds being granted the right to lease their sports grounds owned by the local authority on a long-term full repairing and insuring lease at a peppercorn rent.

d) An increase to the Communities, Housing & Environment budget of £10k to fund a feasibility study to demonstrate how efficiencies can be realised from reducing duplication of services across Highways, Localities, Parks, and Housing services.

e) An increase to the Children and Families budget of £10k to fund a feasibility study into using a West Yorkshire Pension Fund Finance Initiative (WYPFFI) model to provide purpose built residential care for 40 Children Looked After.’

AMENDMENT 12

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Communities, Housing and Environment budget of £105k in respect of revenue generated from enforcement activity of three new Parking Services Enforcement Officers.

b) An increase to the Communities, Housing and Environment budget of £105k to provide more Parking Services Enforcement Officers.’

AMENDMENT 13

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £500k in respect of a reduction in the contribution to the Strategic Contingency earmarked reserve.

b) An increase to the Communities, Housing and Environment budget of £500k to provide a one-off contribution to a community safety fund for Community Committees to spend on community safety initiatives.’

AMENDMENT 14

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Children and Families budget of £990k to reflect a reduced contribution to the Social Care Contingency earmarked reserve.

b) An increase to the Children and Families budget of £990k to reverse the proposed cut to the Multi-Systemic Therapy for Child Abuse & Neglect (MST-CAN) service and to create two additional teams.’

AMENDMENT 15

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £3,300k in respect of a reduction in West Yorkshire transport levy, through the renegotiation of terms.

b) A reduction in the City Development budget of £2,500k in respect of assumed additional gain share from the West Yorkshire Combined Authority with a corresponding contribution from the City Development budget to the Strategic Contingency earmarked reserve.

c) An increase to the Strategic budget of £5,800k in respect of a contribution to the Strategic Contingency earmarked reserve achieved through renegotiation of the terms of the West Yorkshire transport levy and a contribution from City Development.’

AMENDMENT 16

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Children and Families budget of £580k in respect of savings in external placements for Children Looked After.

b) A reduction in the City Development budget of £500k in respect of income from park events.

c) A reduction in the Communities, Housing and Environment budget of £100k in respect of income from parking fines.

d) A reduction in the Children and Families budget of £600k in respect of savings from investing in children's residential care.

e) An increase to the Strategic budget of £1,780k in respect of an increase to the contribution to the Strategic Contingency earmarked reserve, dependent on efficiencies being realised and income generated from the above.’

AMENDMENT 17

In 4(iii) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) An injection into the Capital Programme of £5,600k to invest in a rent to buy housing company model, funded through commuted sums.’

AMENDMENT 18

In 4(iii) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) An injection into the Capital Programme of £3,000k of Section 106 balances in respect of additional highways improvement schemes in the areas they were generated.’

AMENDMENT 19

In 4(iii) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) An injection into the Capital Programme of £2,000k of Section 106 balances with delegation being given to Community Committees as to how these are spent.’

AMENDMENT 20

In 4(iii) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) An injection into the Capital Programme of £500k for park improvement schemes to be funded from the rephasing of the Capital Programme, with delegation being given to Community Committees as to how this is spent.’

AMENDMENT 21

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Housing Revenue Account budget of £560k in respect of a reduction in the contribution to the Housing Revenue Account general reserve.

b) An increase to the Housing Revenue Account budget of £560k to keep rent, service charges, communal facilities and heating costs charges to self-paying tenants in sheltered housing at 2023/2024 levels.’

AMENDMENT 22

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Housing Revenue Account budget of £365k in respect of a reduction in the contribution to the Housing Revenue Account general reserve.

b) A reduction in the Housing Revenue Account budget of £365k in relation to the management of the Housing Advisory Panel discretionary budget.

c) An increase to the Housing Revenue Account budget of £365k to reverse the proposed cut to the Housing Advisory Panel discretionary budget.

d) An increase to the Communities, Housing and Environment budget of £365k in relation to Community Committees having management of the Housing Advisory Panel discretionary budget.’

AMENDMENT 23

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Housing Revenue Account budget of £100k in respect of a reduction in the contribution to the Housing Revenue Account general reserve.

b) An increase to the Housing Revenue Account budget of £100k to help reduce the delays to repairs experienced by council housing tenants.’

AMENDMENT 24

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Housing Revenue Account budget of £10k in respect of a reduction in the contribution to the Housing Revenue Account general reserve.

b) An increase to the Housing Revenue Account budget of £10k to fund a feasibility study into how more revenue can be generated from the potentially unrealised rental income of £750k from the council's void garages.’

The following amendments were moved by Councillor Golton, seconded by Councillor Downes

AMENDMENT 25

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Children and Families budget of £35k in respect of a contribution from the Investment / Innovation earmarked reserve.

b) An increase to the Children and Families budget of £35k to fund a feasibility study into the establishment of an employee-led mutual providing fostering agency services.’

AMENDMENT 26

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £391k in respect of a reduction in the contribution to the Investment / Innovation earmarked reserve.

b) An increase to the Communities, Housing and Environment budget of £391k to fund the part year costs of piloting the kerbside collection of glass £213k and reinstating the food waste in Rothwell £178k, with the capital cost of caddies and bins £22k fully funded from grant.’

AMENDMENT 27

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £700k in respect of a reduction in the contribution to the Investment / Innovation earmarked reserve.

b) An increase to the Communities, Housing and Environment budget of £700k to fund the first year prudential borrowing costs of an Anaerobic Digester capital scheme in 2024/2025. The Anaerobic Digester is for the provision of household and commercial waste across the city.’

In 4(iii) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) An injection into the Capital Programme of £12,000k in respect of the first year costs to develop and implement an Anaerobic Digester.’

AMENDMENT 28

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Communities, Housing and Environment budget of £521k in respect of a contribution from the Investment / Innovation earmarked reserve.

b) An increase to the Communities, Housing and Environment budget of £388k to reverse proposed district car parking charges to four additional car parks Barley Hill Road - Garforth, Netherfield Road - Guiseley, Fink Hill - Horsforth, Marsh Street - Rothwell, and at Middleton, Roundhay and Temple Newsam sites.

c) An increase to the Communities, Housing and Environment budget of £133k to reverse the parking charges in Otley.’

AMENDMENT 29

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the City Development budget of £30k in respect of a contribution from the Investment / Innovation earmarked reserve.

b) An increase to the City Development budget of £30k to fund a feasibility study into the introduction of a city centre workplace parking levy in Leeds.’

AMENDMENT 30

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Housing Revenue Account budget of £845k in respect of a reduction in the contribution to the Housing Revenue Account general reserve.

b) An increase to the Housing Revenue Account budget of £845k to create an Estate Management and Sheltered Housing Plan to ensure we make our money work better to improve people's lives and the areas where they live and work.’

AMENDMENT 31

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Communities, Housing and Environment budget of £49k in respect of a contribution from the Investment / Innovation earmarked reserve.

b) An increase to the Strategy and Resources budget of £49k to undertake a feasibility study regarding a Community Devolution Commission.’

AMENDMENT 32

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Communities, Housing and Environment budget of £1,536k in respect of a contribution from the Investment / Innovation earmarked reserve.

b) An increase to the Communities, Housing and Environment budget of £1,443k to reflect the contribution to West Yorkshire Police to re-introduce 37 additional Police Community Support Officers (PCSOs) in Leeds, sufficient for at least 1 additional PCSO for every ward in the city.

c) An increase to the Communities, Housing and Environment budget of £93k to increase the number of Civil Enforcement Officers in the city by 3.’

AMENDMENT 33

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Communities, Housing and Environment budget of £30k in respect of a contribution from the Investment / Innovation earmarked reserve.

b) An increase to the Communities, Housing and Environment budget of £30k to undertake a review of the Grounds Maintenance Contract before the contract comes to an end in December 2026:

i. To establish if local community areas could be considered with different delivery model approaches being taken rather than a city-wide approach

ii. To enable community groups to take over areas to be maintained

iii. The review to include the work on behalf of Highways and Housing ground maintenance.’

AMENDMENT 34

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Communities, Housing and Environment budget of £203k through the use of Section 106 funding.

b) An increase to the Communities, Housing and Environment budget of £148k to address the backlog of works in relation to street trees.

c) An increase to the Communities, Housing and Environment budget of £55k to provide funding to enable a Tree Strategy to be developed for the city.’

AMENDMENT 35

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategy and Resources budget of £69k in relation to the Lettings Team supporting lettings in community buildings.

b) An increase to the Communities, Housing and Environment budget within Community Committees of £69k in relation to the Lettings Team supporting lettings in community buildings.’

AMENDMENT 36

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the City Development budget of £30k through the use of Section 106 funding.

b) A reduction in the City Development budget of £30k in respect of a contribution from the Investment / Innovation earmarked reserve.

c) An increase to the City Development budget of £30k to undertake the development of a Parking Strategy for the city including the consideration for consultation on pavement parking.

d) An increase to the City Development budget of £30k to fund a feasibility study regarding provision of charging points for electric cars in terraced properties with a priority focus on houses with no off-street parking.’

AMENDMENT 37

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the City Development budget of £155k in respect of a contribution from the Investment / Innovation earmarked reserve.

b) An increase to the City Development budget of £155k to establish capacity for schemes in respect of Local 15-minute Neighbourhood Transport Plans within every ward.’

AMENDMENT 38

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

c) A reduction in the Strategic budget of £31k in respect of a reduction in the contribution to the Investment / Innovation earmarked reserve.

d) An increase to the Strategic budget of £31k to fund the prudential borrowing costs associated with repaying £500k of capital contingency.’

In 4(iii) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

b) A reduction in the Capital Programme of £500k in respect of the release from the capital contingency.

c) An injection into the Capital Programme of £500k to provide for lighting and other safety enhancement measures within council-run parks, in agreement with local communities. Parks should be safe and accessible for everyone.’

AMENDMENT 39

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Adults and Health budget of £2,500k through the application of Public Health reserves.

b) An increase to the Adults and Health budget of £100k to reverse the proposals to decommission Knowle Manor and repurpose Dolphin Manor residential care homes.

c) An increase to the Adults and Health budget of £2,400k to fund Local Care Partnerships to deliver more inclusive access to parks and local public and green spaces for local communities.’

AMENDMENT 40

In 4(iii) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) An injection into the Capital Programme of £1,000k of Section 106 balances in respect of the acquisition of unadopted roads and to repair potholes which present a health and wellbeing issue for the residents of the city region.’

AMENDMENT 41

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Housing Revenue Account budget of £186k in respect of a reduction in the contribution to the Housing Revenue Account general reserve.

b) An increase to the Housing Revenue Account prudential borrowing budget of £186k for the costs associated with the purchase of 40 houses on the open market at an annual borrowing cost of £395k less potential rents of £208k, to be added to the council’s Housing Growth Fund.’

In 4(iii) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

d) An injection into the Housing Revenue Account Capital Programme of £7,260k in respect of the purchase of 40 houses on the open market.’

The following amendments in the name of Councillor Finnigan were moved by Councillor Newton, seconded by Councillor Senior

AMENDMENT 42

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategy and Resources budget of £290k from a 31% reduction in Special Responsibility Allowances for members.

b) A reduction in the Strategic budget of £420k to reflect the part year savings from a reduction in the cost of full-time trade union convenors.

c) A reduction in the Communities, Housing and Environment budget of £146k by reducing officer support to the Community Committees.

d) An increase to the Strategic budget of £756k for the council's MICE (Members Improvement in the Community and Environment) scheme.

e) An increase to the Children and Families budget of £100k for additional contribution to the Child Employment and Performance team.’

AMENDMENT 43

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Communities, Housing and Environment budget of £169k by reducing officer support to the Community Committees.

b) An increase to the Communities, Housing and Environment budget of £169k to reverse the proposed bulky waste collection charge for repeat collections.’

AMENDMENT 44

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Communities, Housing and Environment budget of £340k by reducing officer support to the Community Committees.

b) An increase to the Adults and Health budget of £100k to reverse the proposed decommissioning of Knowle Manor residential care home.

c) An increase to the Adults and Health budget of £40k to fund a feasibility study into the repurposing of Knowle Manor residential care home.

d) An increase to the Adults and Health budget of £200k, through the creation of an earmarked reserve, for the repurposing of Knowle Manor residential care home.’

AMENDMENT 45

In 4(iii) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) An injection into the Capital Programme of £200k for school safety programmes in Morley to be funded from the rephasing of the Capital Programme.’

AMENDMENT 46

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Housing Revenue Account budget of £927k in respect of a reduction in the revenue contribution to the Housing Revenue Account Capital Programme.

b) An increase to the Housing Revenue Account prudential borrowing budget of £927k for the costs associated with a council house new build programme in Morley.’

In 4(iii) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

e) An injection into the Housing Revenue Account Capital Programme of £31,850k, funded £19,110k by prudential borrowing and £12,740k use of Right to Buy receipts, to build 100 council houses for a mixture of social and affordable rent in Morley.’

The following amendments were moved by Councillor Dobson, seconded by Councillor Field

AMENDMENT 47

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £3,000k in respect of a reduction in the contribution to the council's general reserve.

b) A reduction in the Strategic budget of £991k in respect of a reduction in the contribution to the Strategic Resilience earmarked reserve.’

In 4(ii) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/25 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction of 1% in the proposed 2024/25 Council Tax increase which represents a decrease of £3,991k in the Council Tax Requirement.’

AMENDMENT 48

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £220k in respect of a reduction in the contribution to the Strategic Resilience earmarked reserve.

b) An increase to the Communities, Housing and Environment budget of £220k for the reintroduction of community bonfires and firework displays.’

AMENDMENT 49

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Housing Revenue Account budget of £1,376k to reflect a reduced contribution to the Housing Revenue Account capital programme.

b) An increase to the Housing Revenue Account budget of £1,290k to reverse the 7.7% proposed Council House rent increase for tenants in sheltered housing.

c) An increase to the Housing Revenue Account budget of £86k to reverse the 7% proposed service charge increase for tenants in sheltered housing.’

AMENDMENT 50

In 4(iii) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) An injection into the Capital Programme of £4,200k for the refurbishment and repair required to bring Cross Gates Library back to viability to be funded from the rephasing of the Capital Programme.’

AMENDMENT 51

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £307k in respect of a reduction in non-essential costs.

b) A reduction in the Strategic budget of £307k in respect of a reduction in the contribution to the Strategic Resilience earmarked reserve.

c) An increase to the Communities, Housing and Environment budget of £614k to reverse the proposed new parking charges at District Centres and Parks.’

AMENDMENT 52

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Communities, Housing and Environment budget of £94k in respect of Waste Management publicity and promotions.

b) A reduction in the Strategic budget of £75k in respect of a reduction in non-essential costs.

c) An increase to the Communities, Housing and Environment budget of £169k to reverse the proposed bulky waste collection charge for repeat collections.’

The following amendments in the name of Councillor Blackburn were moved by Councillor Carlisle, seconded by Councillor Stables

AMENDMENT 53

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £20k in respect of a reduction in the contribution to the Strategic Resilience earmarked reserve.

b) An increase to the City Development budget of £20k to fund a feasibility study into the introduction of a hotel bed tax in Leeds.’

AMENDMENT 54

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £10k in respect of a reduction in the contribution to the Strategic Resilience earmarked reserve.

b) An increase to the Strategy and Resources budget of £10k to fund a feasibility study into a scheme whereby Care Leavers do not have to pay Council Tax.’

AMENDMENT 55

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategy and Resources budget of £177k from a 9% reduction in basic allowances for members.

b) A reduction in the Strategy and Resources budget of £262k from a 28% reduction in Special Responsibility Allowances for members.

c) A reduction in the Strategic budget of £899k to reflect the half year impact of a 5% reduction in salaries above PO6 or equivalent.

d) An increase to the Communities, Housing and Environment budget of £100k to reverse the implementation of parking charges in Wetherby.

e) An increase to the Communities, Housing and Environment budget of £133k to reverse the parking charges in Otley.

f) An increase to the Communities, Housing and Environment budget of £212k to reverse the proposed 15% cut to the Wellbeing and Youth Activity Fund budgets.

g) An increase to the Communities, Housing and Environment budget of £455k to fund additional maintenance of Community Parks.

h) An increase to the Communities, Housing and Environment budget of £180k to be equally split between the nine Priority Estates, paid through Community Committees.

i) An increase to the Communities, Housing and Environment budget of £190k to fund the prudential borrowing costs associated with the delivery of a new reuse shop.

j) An increase to the Communities, Housing and Environment budget of £34k to fund an additional Environmental Enforcement Officer.

k) An increase to the City Development budget of £34k to fund an additional Planning Enforcement Officer.’

In 4(iii) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) An injection into the Capital Programme of £2,600k in respect of the provision of a new reuse shop, funded by prudential borrowing.’

AMENDMENT 56

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £5k in respect of a reduction in the contribution to the Strategic Resilience earmarked reserve.

b) An increase to the Communities, Housing and Environment budget of £5k to fund a feasibility study into the renting out of Leeds City Council car parks to private businesses outside of office hours.’

AMENDMENT 57

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £5k in respect of a reduction in the contribution to the Strategic Resilience earmarked reserve.

b) An increase to the Communities, Housing and Environment budget of £5k to fund a feasibility study into whether there is a commercial opportunity to invite organisations to place their “collect lockers” in hubs/libraries and sports centres.’

AMENDMENT 58

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £5k in respect of a reduction in the contribution to the Strategic Resilience earmarked reserve.

b) An increase to the City Development budget of £5k to fund a feasibility study into whether a Late Night Levy could be introduced in Leeds.’

AMENDMENT 59

In 4(iii) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) An injection into the Capital Programme of £1,000k for additional works on collapsed gullies to be funded from the rephasing of the Capital Programme.’

AMENDMENT 60

In 4(iii) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) An injection into the Capital Programme of £1,000k for additional works on community parks to be funded from the rephasing of the Capital Programme.’

The following amendments were moved by Councillor Dixon, seconded by Councillor Pogson-Golden

AMENDMENT 61

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategic budget of £10k in respect of a reduction in the contribution to the Strategic Contingency earmarked reserve.

b) An increase to the Communities, Housing and Environment budget of £10k to fund a feasibility study into facilitating community sports clubs in Leeds being granted the right to lease their sports grounds owned by the local authority on a long-term full repairing and insuring lease at a peppercorn rent.’

AMENDMENT 62

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategy and Resources budget of £115k through the reversal of the increase in basic allowances for members and Special Responsibility Allowances for members for 2024/25.

b) A reduction in the Strategic budget of £105k in respect of a reduction in Agency and Overtime staff costs.

c) An increase to the Communities, Housing and Environment budget of £220k for the reintroduction of community bonfires and firework displays.’

AMENDMENT 63

In 4(i) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

a) A reduction in the Strategy and Resources Budget of £120k to reflect the part year savings from a reduction in the cost of staff supporting Equality, Diversity and Inclusion.

b) An increase to the Strategic budget of £120k to reflect a contribution to the Capital Programme in respect of the proposed capital works at Cross Gates Library.’

In 4(iii) after the words ‘be approved’ add ‘subject to amendment to the council’s budget for 2024/2025 as set out below and adjustments to the accompanying tables as appropriate;

Amendments 1 to 63 were declared lost and upon being put to the vote it was

RESOLVED -

i) Revenue Budget

a)To note the recommendation of the Executive Board asking Council to note the recommendations of the Council’s statutory Section 151 officer (the Chief Officer – Financial Services) that the Budget proposals for 2024/25 are robust and that the proposed level of reserves is adequate, as set out at Part 7 of Appendix 1 to this report.

b) As recommended by the Executive Board, this report asks Council to adopt the following resolutions:

i. That the revenue budget for 2024/25 totalling £622.0m be approved. This means that the Leeds element of Council Tax for 2024/25 will increase by 2.99% plus the Adult Social Care precept of 1.99%.

ii. That grants totalling £73.1k be allocated to parishes as shown at Appendix 5.

iv. Approval of the strategy at Appendix 9 in respect of the flexible use of capital receipts, specifically the additional planned use in 2023/24 of £6.7m and planned use in 2024/25 of £18.9m.

v. In respect of the Housing Revenue Account that the budget be approved with:

· An increase of 7.7% in dwelling rents.

· An increase of 7.7% in garage and travellers site rent.

· An increase of 7% for the standing charges in district heating schemes and the district heating unit rate will remain at 10p per kwh.

· A 7% increase in heat consumption charges in sheltered complexes.

· An increase in service charges for low/medium rise flats to £5.17 per week and for multi-storey flats to £12.20 per week.

· An increase in the charge for tenants who benefit from the sheltered support service to £9.22 per week.

· An increase in the service charges for Wharfedale extra care scheme to £50.73 per week.

· An increase in the service charge for Gascoigne House extra care scheme to £64.04 per week.

· The support charge at both extra care schemes to increase from £24.54 in 2023/24 to £28.77 in 2024/25.

ii) Council Tax

b)Table 1: Tax base Numbers 2024/25

2 Members are requested to adopt the following the resolutions: -

a) that the following amounts be now calculated by the Council for the year 2024/25 in accordance with Sections 31A to 36 of the Local Government Finance Act 1992: -

(i) £2,545,844,551

being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2)(a) to (f) of the Act.

(ii) £2,124,353,837

being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3)(a) to (d) of the Act.

(iii) £421,490,714

(iv) £1,737.451177

(v) £2,573,425.00

being the aggregate amount of all special items referred to in Section 34(1) of the Act.

(vi) £1,726.84

b. Table 2: Band D Precept by Parish 2024/25

c.Table 3: Leeds and Parish Precepts Excluding Police and Fire 2024/25

Table 4: Police and Fire Precepts 2024/25

4)Members are requested to adopt the resolution that, having calculated the aggregate in each case of the amounts at 2(c) and 3 above, the Council, in accordance with Section 30(2) of the Local Government Finance Act 1992, hereby sets the following amounts as the amounts of council tax for the year 2024/25 for each of the categories of dwellings shown below:

Table 5: Leeds and Parish Precepts Including Police and Fire 2024/25

5)Members are requested to adopt the resolution that, in accordance with Section 52ZB of the Local Government Finance Act 1992, following the principles set out by the Secretary of State and in the Referendums Relating to Council Tax Increases (Principles) (England) Report 2024/25, it be determined that the Leeds City Council relevant amount of council tax for the year 2024/25 is not excessive.

7)Members are requested to adopt the resolution that, in accordance with section 11C of the Local Government Finance Act 1992 (the Act), that if on any day from 1^st April 2025 the conditions mentioned in subsection (2) of section 11C of the Act are satisfied in respect of a dwelling then the discount under Section 11(2)(a) of the Act does not apply and the amount of council tax payable in respect of that dwelling is increased by 100%, this determination being made more than one year in advance of the financial year to which it relates. This resolution applies the 100% premium that may be applied to all dwellings occupied periodically from 1^st April 2025, commonly referred to as the Second Homes Premium, with the required statutory notice.

iii) Capital Programme Update 2023-2028