Agenda item

Revenue Budget and Capital Programme 2022/23

Meeting of Budget Meeting, Council, Wednesday 2 March 2022 2.00 pm (Item 8.)

To approve, with or without amendment, the recommendations made by the Co-operative Executive at its meeting held on 16^th February 2022, relating to the Revenue Budget for 2022/23 and the Capital Strategy 2022-2052, as set out in the report of the Executive Director, Resources, published with this agenda.

Minutes:

8.1	RESOLVED: On the Motion of Councillor Garry Weatherall, seconded by Councillor Joe Otten, that, in accordance with Council Procedure Rules 4 (Suspension and Amendment of Council Procedure Rules) and 11 (Motions which may be moved without notice):- (a) Council Procedure Rule 17.5 be suspended to remove the 2-minute time limit on the speeches of the movers and seconders of amendments and a new time limit be set whereby a total of 20 minutes will be shared by the mover and seconder of each amendment, and all other speakers shall have 2 minutes; (b) Council Procedure Rule 17.6 be suspended to remove the 25-minute time limit for the item of business; and (c) Council Procedure Rules 17.7(d) and 17.12(a) be suspended to remove the right of reply for the mover of the motion.

8.2	It was formally moved by Councillor Dianne Hurst and formally seconded by Councillor Garry Weatherall, that, as recommended by the Co-operative Executive at its meeting held on 16 February 2022, as relates to the City Council’s Revenue Budget and Capital Programme 2022/23:-

	RESOLVED: That this Council:-

	(1) requests the Executive Director, Resources to implement the City Council’s Revenue Budget and Capital Programme 2022/23 in accordance with the details set out in the reports on the Revenue Budget and Capital Programme now submitted;

	(2) approves the contents of the Capital Strategy and the specific projects included in the years 2022/23 to 2026/27, and that block allocations are included within the programme for noting at this stage and detailed proposals will be brought back for separate Member approval as part of the monthly monitoring procedures;

	(3) approves the proposed Capital Programme for the 5 years to 2026/27, as per Appendix C2of the Capital Strategy report;

	(4) after noting the joint report of the Chief Executive and the Executive Director, Resources, now submitted on the Revenue Budget 2022/23, approves and adopts a net Revenue Budget for 2022/23 amounting to £411.800m, as set out in Appendix 3 of that report, as follows:-

	Appendix 3

	2021/22	Summary Revenue Budget	2022/23

	£000		£000
		Portfolio budgets:
	239,172	People	268,890
	135,538	Place	126,718
	2,335	Policy Performance and Communications	2,114
	43,369	Resources (inc. Housing Benefit & Council Tax Collection)	42,614
	420,414		440,336

		Corporate Budgets:

		Specific Grants
	-4,844	New Homes Bonus (CIF)	-3,435
	-7,543	Business Rates Inflation Cap Grant (BRIC)	-13,652
	-7,340	Small Business Rates Relief	-7,687
	0	Retail, Hospitality & Leisure Relief	-10,683
	0	22/23 Services Grant	-9,980
	-17,664	Covid Funding one-off	0
	-900	Lower Tier Services Grant	-941
	-5,612	Local Council Tax Support Grant	0

		Corporate Items
	5,500	Redundancy Provision	5,500
	4,844	New Homes Bonus (CIF)	1,593
	1,500	Customer Experience Programme	0
	0	ITA Levy	500
	-4,000	Managing Employee Reduction programme	0
	-1,500	Target Operating Model	0
	-500	Customer Focus	0
	1,160	Corporate Savings Project Costs	0
	5,600	Other	854

		Capital Financing Costs
	13,662	General Capital Financing Costs	14,662
	1,473	Heart of the City 2	7,873
	12,387	Streets Ahead Investment	12,025
	6,516	MSF Capital Financing Costs	7,339

		Reserves Movements
	-57,341	Contribution to / (from) Reserves	-32,504

	365,812	Total Expenditure	411,800

		Financing of Net Expenditure

	-37,694	Revenue Support Grant	-38,864
	-99,512	NNDR/Business Rates Income	-92,341
	-43,222	Business Rates Top Up Grant	-43,222
	-208,795	Council Tax income	-221,636
	49,590	Collection Fund (Surplus)/Deficit	13,883
	-26,179	Social Care Precept	-29,620

	-365,812	Total Financing	-411,800


	(5) approves a Band D equivalent Council Tax of £1,753.21 for City Council services, i.e. an increase of 2.99% (1.99% City Council increase and 1% national arrangement for the social care precept);

	(6) notes that the Section 151 Officer has reviewed the robustness of the estimates and the adequacy of the proposed financial reserves, in accordance with Section 25 of the Local Government Act 2003, and that further details can be found in Appendix 4of the report and within the Section 25 Statutory Statement on Sustainability of Budget and Level of Reserves from paragraph 2 of the Revenue Budget report;

	(7) notes that, if overspends against the agreed budgets emerge, then Executive Directors and Directors will be required to develop and implement plans to mitigate fully any overspend, within 2022/23, in consultation with elected Members;

	(8) notes the Council will undertake a series of Strategic Reviews into key services, to identify changing methods of provision that support services to the public at lower cost, thus bringing the Council’s budgets back into recurrent balance during 2022/23;

	(9) approves the savings as set out in Appendix 2 of the Revenue Budget report;

	(10) approves the revenue budget allocations for each of the services, as set out in Appendices 3a to 3d of the Revenue Budget report;

	(11) approves the Treasury Management and Annual Investment Strategies set out in Appendix 6 of the Revenue Budget report and the recommendations contained therein;

	(12) approves the Minimum Revenue Provision (MRP) Policy set out in Appendix 6 of the Revenue Budget report, which takes into account the revisions proposed for 2022/23 onwards;

	(13) agrees that authority be delegated to the Executive Director, Resources, to undertake Treasury Management activity, to create and amend appropriate Treasury Management Practice Statements and to report on the operation of Treasury Management activity on the terms set out in these documents;

	(14) approves a Pay Policy for 2022/23 as set out in Appendix 7 of the Revenue Budget report;

	(15) (i) agrees that the Members’ Allowances Scheme for 2017/18 and onwards, approved on 3 March 2017, and implemented for 2018/19, 2019/20, 2020/21 and 2021/22 and as amended in 2021/22, be also implemented for 2022/23 until the date of the Council’s Annual Meeting and (ii) notes that, following a review by the Independent Remuneration Panel, a new Scheme will be agreed by the Council to reflect the requirements of the new committee system to be implemented from the Annual Meeting on 18 May 2022;

	(16) notes the precepts issued by local parish councils which add £654,794 to the calculation of the budget requirement, in accordance with Sections 31 to 36 of the Local Government Finance Act 1992;

	(17) notes the information on the precepts issued by the South Yorkshire Police and Crime Commissioner and of South Yorkshire Fire & Rescue Authority, together with the impact of these on the overall amount of Council Tax to be charged in the City Council’s area; and

	(18) notes that, based on the estimated expenditure level set of £411.800m set out in paragraph (4) above, the amounts shown in Appendix 5b below would be calculated by the City Council for the year 2022/23, in accordance with sections 30 to 36 of the Local Government Finance Act 1992:-

Appendix 5

CITY OF SHEFFIELD CALCULATION OF RECOMMENDED COUNCIL TAX FOR 2022/23 REVENUE BUDGET

	The Council is recommended to resolve as follows:

1.	It be noted that on 15th January 2022, the Council calculated the Council Tax Base 2022/23

	(a) for the whole Council area as :
	143,312.6095		(item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the "Act")); and

	(b) for dwellings in those parts of its area to which a Parish precept relates as in the attached Appendix 6c.

2.	Calculate that the Council Tax requirement for the Council's own purposes for 2022/23 (excluding Parish precepts) is:
	251,256,499.

3.	That the following amounts be calculated for the year 2022/23 in accordance with Sections 31 to 36 of the Act:

(a)	£1,628,376,964	being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2) of the Act taking into account all precepts issued to it by Parish Councils.

(b)	£1,376,465,670	being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

(c)	£251,911,293	being the amount by which the aggregate at 3(a) above exceeds the aggregate at 3(b) above, calculated by the Council in accordance with Section 31A(4) of the Act as its Council Tax requirement for the year (item R in the formula in Section 31B of the Act).

(d)	£1,757.7748	being the amount at 3(c) above (Item R), all divided by item T (1(a) above), calculated by the Council, in accordance with Section 31B of the Act, as the basic amount of its Council Tax for the year (including Parish Precepts).

(e)	£654,794	being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act (as per the attached Appendix 6b).

(f)	£1,753,2058	being the amount at 3(d) above less the result given by dividing the amount at 3(e) above by Item T (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 Parish precept relates.

4.	To note that the Police and Crime Commissioner and the Fire and Rescue Authority have issued precepts to the Council in accordance with Section 40 of the Local Government Finance Act 1992 for each category of dwellings in the Council's area as indicated in the table overleaf.

5.	£29,619,793	The amount set by the authority at 2 above, under Section 30 of the Act, includes an amount attributable to the adult social care precept.

6.	That the Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the aggregate amounts shown in the tables below as the amounts of Council Tax for 2022/23 for each part of its area and for each of the categories of dwellings.

Sheffield City Council (Non-Parish Areas)

	Valuation Band
	A	B	C	D	E	F	G	H
Sheffield City Council	1,168.80	1,363.60	1,558.41	1,753.21	2,142.81	2,532.41	2,922.01	3,506.41
South Yorkshire Fire & Rescue Authority	51.73	60.35	68.97	77.59	94.83	112.07	129.32	155.18
South Yorkshire Police & Crime Commissioner	148.69	173.48	198.26	223.04	272.69	322.17	371.73	446.08
Aggregate of Council Tax Requirements	1,369.22	1,597.43	1,825.64	2,053.84	2,510.24	2,966.65	3,423.06	4,107.67

Bradfield Parish Council

	Valuation Band
	A	B	C	D	E	F	G	H
Sheffield City Council	1,168.80	1,363.60	1,558.41	1,753.21	2,142.81	2,532.41	2,922.01	3,506.41
Bradfield Parish Council	28.49	33.24	38.00	42.74	52.23	61.73	71.23	85.48
South Yorkshire Fire & Rescue Authority	51.73	60.35	68.97	77.59	94.83	112.07	129.32	155.18
South Yorkshire Police & Crime Commissioner	148.69	173.48	198.26	223.04	272.69	322.17	371.73	446.08
Aggregate of Council Tax Requirements	1,397.71	1,630.67	1,863.64	2,096.58	2,562.47	3,028.38	3,494.29	4,193.15

Ecclesfield Parish Council

	Valuation Band
	A	B	C	D	E	F	G	H
Sheffield City Council	1,168.80	1,363.60	1,558.41	1,753.21	2,142.81	2,532.41	2,922.01	3,506.41
Ecclesfield Parish Council	19.03	22.20	25.37	28.54	34.88	41.23	47.57	57.08
South Yorkshire Fire & Rescue Authority	51.73	60.35	68.97	77.59	94.83	112.07	129.32	155.18
South Yorkshire Police & Crime Commissioner	148.69	173.48	198.26	223.04	272.69	322.17	371.73	446.08
Aggregate of Council Tax Requirements	1,388.82	1,620.29	1,851.77	2,083.24	2,546.17	3,009.12	3,472.05	4,166.46

Stocksbridge Town Council

	Valuation Band
	A	B	C	D	E	F	G	H
Sheffield City Council	1,168.80	1,363.60	1,558.41	1,753.21	2,142.81	2,532.41	2,922.01	3,506.41
Stocksbridge Town Council	22.57	26.32	30.08	33.84	41.36	48.88	56.41	67.70
South Yorkshire Fire & Rescue Authority	51.73	60.35	68.97	77.59	94.83	112.07	129.32	155.18
South Yorkshire Police & Crime Commissioner	148.69	173.48	198.26	223.04	272.69	322.17	371.73	446.08
Aggregate of Council Tax Requirements	1,391.79	1,623.75	1,855.72	2,087.68	2,551.60	3,015.53	3,479.47	4,174.37

7.	The Council's basic amount of Council Tax is not excessive in accordance with the principles approved under Section 52ZB of the Local Government Finance Act 1992, therefore no referendum is required

	Appendix 5b
Council Tax Schedule 2022/23

	Band A	Band B	Band C	Band D	Band E	Band F	Band G	Band H
Sheffield City Council	1,168.80	1,363.60	1,558.41	1,753.21	2,142.81	2,532.41	2,922.01	3,506.41
South Yorkshire Fire & Rescue Authority	51.73	60.35	68.97	77.59	94.83	112.07	129.32	155.18
South Yorkshire Police and Crime Commissioner	148.69	173.48	198.26	223.04	272.69	322.17	371.73	446.08
Total charge for non-parish areas of Sheffield	1,369.22	1,597.43	1,825.64	2,053.84	2,510.24	2,966.65	3,423.06	4,107.67
Bradfield Parish Council	1,397.71	1,630.67	1,863.64	2,096.58	2,562.47	3,028.38	3,494.29	4,193.15
Ecclesfield Parish Council	1,388.82	1,620.29	1,851.77	2,083.24	2,546.17	3,009.12	3,472.05	4,166.46
Stocksbridge Town Council	1,391.79	1,623.75	1,855.72	2,087.68	2,551.60	3,015.53	3,479.47	4,174.37

	Appendix 5c
Parish Council Precepts

Parish Council	2021/22			2022/23
Parish Council	Tax Base (£)	Council Tax Income (£)	Council Tax Band D (£)	Tax Base	Council Tax Income (£)	Council Tax Band D (£)	Council Tax Increase
Bradfield	5,822.23	248,829	42.7378	5,906.50	252,431	42.7378	0.00%
Ecclesfield	9,145.00	260,991	28.5392	9,259.69	272,192	29.3954	3.00%
Stockbridge	3,785.69	128,124	33.8443	3,846.17	130,171	130,171	0.00%
Total/Average	18,752.92	637,944	105.12	19,012.36	654,794	105.98

8.3	Whereupon, it was moved by Councillor Cate McDonald, seconded by Councillor Terry Fox, as an amendment, that the recommendations of the Co-operative Executive held on 16 February 2022, as relates to the City Council’s Revenue Budget and Capital Programme 2022/23, be replaced by the following resolution:-

	RESOLVED: That this Council:-

	(1) believes that whilst we are all learning to live in this new world alongside Covid-19, the consequences of the previous two years are still being felt and will continue to be felt for many more, and over two years we have seen unprecedented demand on our most important services, such as adult social care and support for vulnerable residents, and it is putting huge strain on our finances;

	(2) believes that despite the significant challenges a Labour-led administration will always look after vulnerable people in this city, and over the last twelve months we have continued to maintain essential services that meet the needs of our city whilst rising to the increased demand;

	(3) notes that in our city-wide fight against Covid-19 we have closely supported the NHS with their vaccine roll out to great success with hundreds of thousands of people in Sheffield now vaccinated, and provided personal protective equipment;

	(4) believes that the Labour-led Co-Operative Executive has continued to support residents and businesses that are struggling because of the pandemic; through initiatives such as free food vouchers during school holidays, support to the care sector, self-isolations grants and recovery support funding for businesses to the total of over £95million – all of which were committed to by the Council’s previous Labour administration;

	(5) notes that this has not been achieved without significant financial pressure, and we are now facing one of the toughest budget gaps in recent years, with a decade of Government cuts reducing Sheffield’s funding by £211million (29% or £828 per dwelling), and coupled with the pressures of Covid-19 means that our budget for 2022/23 has an initial shortfall of £98 million;

	(6) regrets that despite local authorities playing a key role in our nation’s response to the crisis, the Government’s spending review has, shamefully, highlighted that there will not be any additional funding for the ongoing impact of Covid-19;

	(7) believes, therefore, that at a time when our services are needed the most, we have less than ever to deliver them, but that despite this believes a Labour-led administration will always prioritise the needs and wellbeing of our residents and continue to put Sheffield first;

	(8) believes that the Labour-led Co-Operative Executive have managed our finances prudently and will ensure a balanced budget once again, but we have been left to make some very difficult decisions, sacrifices and savings, due to what we believe are failings from this Conservative government;

	(9) notes that we have had a decade of funding cuts under austerity, but believes that this Co-operative Executive has made significant achievements this year and delivered a significant amount of unplanned and unprecedented work again this year, whilst not losing sight of what’s needed to recover from this pandemic;

	(10) believes that we have forged on with many significant projects; putting Sheffield on the map, and making changes asked for by residents so that Sheffield can bounce back as an even better place to live, work and be proud of, delivering on Labour’s key Local Election Manifesto commitments:-

	(a) implementing the new Local Area Committees, giving power to Sheffield’s communities, devolving services to local areas, and giving local people a real say over decisions that affect their communities;

	(b) introducing a new approach to community safety, with additional safer neighbourhood/sustainable community wardens;

	(c) greater support and investment for the city’s young people – increasing youth provision across the city so that now every ward has youth provision – as well as taking on even more council apprentices;

	(d) proposing the renewal of Sheffield’s district centres, right across the city, by delivering funded schemes in Hillsborough, Firth Park, Chapeltown, Broomhill, Mosborough and Walkley, as well as driving extra footfall to the city centre;

	(e) fighting Sheffield’s corner on a national stage, and using our procurement policies to deliver Community Wealth Building and keep more money in the local economy;

	(f) maintaining the moral obligation to pay all employees the Foundation Living Wage (as a minimum), and encouraging our partners, 3rd party providers, and the range of employers across our City to pay (as a minimum) the Foundation Living Wage; and

	(g) delivered a wide-ranging Leisure Strategy which will invest £100 million over 30 years, with Facilities to be revamped such as Ponds Forge, Heeley Pool and Gym; Beauchief, Birley and Tinsley golf courses; Sheffield Arena and Sheffield City Hall, and that the Council is also going to rebuild Springs Leisure Centre, Hillsborough Leisure Centre and Concord Sports Centre – creating a leisure offer the city can be proud of;

	(11) believes that it is clear from the budget the Labour-led Administration’s commitment to tackling the climate emergency and delivering clean growth – cleaning the city’s air, reducing our carbon footprint, protecting our green spaces, lowering bills and emissions for council homes, and creating the jobs of the future;

	(12) believes that whilst all these achievements are laudable, it is just as important to this Labour-led Co-operative Executive to get the day-to-day council work right – and that a high standard and delivery of core services should always be a priority;

	(13) notes that the Budget will continue to maintain its critical services for the citizens of Sheffield, such as looking after older people, safeguarding vulnerable children, maintaining the city’s streets, pavements and verges, and providing the services on which we all depend such as waste collection, parks and environmental health services, provide excellent quality care and education to those who need it and improve our roads, transport links and connectivity;

	(14) notes that the Labour-led Co-operative Executive is working to drive down costs and deliver efficiencies by reviewing the way goods and services are procured, improving infrastructure to reduce ongoing costs, and to do everything we can to provide value for money for our residents;

	(15) believes that a key underpinning of the entire budget is a commitment to tackling inequalities and levelling-up the city, but in a uniquely Sheffield way with targeted support, rather than the Government’s spurious ‘levelling-up’ agenda, and that for many years Labour-led administrations have been committed to this;

	(16) believes that whilst there is a big challenge ahead of us, we must remain ambitious for the future of the city; supporting our residents, communities, and businesses to thrive, and to work together closely, with openness and purpose, towards a bright future Sheffield;

	(17) believes, however, that there is always more that we should be looking to do and given that Sheffielders are facing a cost-of-living crisis we must do everything we can to support our neighbourhoods;

	(18) believes, therefore, that the following should be added to the Budget, using unspent New Homes Bonus, CIL, and the Invest in Sheffield fund:-

	District/Local Centres - £2m

	£2 million to support the city’s district and local centres’ economic recovery. This will build on the programme delivered last year through the Covid-19: Economic Recovery Plan.

	This will be earmarked for outside of the city centre.

	Intervention and prevention - £1m.

	Direct funding support for specific projects to help community organisations to tackle social isolation.
	Street Clean Enforcement - £500k.

	Street clean environmental enforcement one-off funding directed specifically to the areas of most need, to deal with issues around litter, vermin and street cleaning.

	Extend Household Waste Recycling Centres openings to 7 days a week - £281k.

	All sites open 7 days per week from Apr 1st to Sep 22 (Summer hours 9:30 to 17:30).

	This would see the sites operate the same opening hours as seen during the same period in 2021 and will help to mitigate against the increased risk of queuing issues seen during the Summer months.

	Local renewable energy for community and Council buildings - £3.5 million.

	Help to tackle Sheffield fuel poverty and drive forward our Clean Growth Agenda.

	Sheffield has declared a Climate Emergency and set a target for the city to be net zero carbon by 2030. The Pathways to Decarbonisation for Sheffield report produced by ARUP acknowledges the important role that small scale renewables will have in Sheffield meeting its decarbonisation targets.

	To lead by example and to decarbonise appropriate buildings utilised by our communities, a proposal of £3.5m capital investment is sought to install renewable energy along with the required energy efficiency measures to support the installation of renewable energy on our estate, especially community hubs, such as schools, libraries, community centres and review council housing stock that may also be potential.

	These schemes will not only support the decarbonisation of the Council’s estate but will also instigate supply chain and low carbon business and skills opportunities in the local economy. Any schemes will be subject to full feasibility and business case.

	As part of this funding, we will also look at how we keep the excess energy from the district heating network and explore options around an energy storage facility.

	The funding will also be used to help lever in additional external grant funding such as the Public Sector Decarbonisation Scheme through which the Council has previously secured £1.0m for the decarbonisation of 4 council buildings. As the funding requirements become tighter, any capital from the Council can help increase the amount of grant funding.

	Celebrating the Queen's Platinum Jubilee - £100k (Direct use of Invest in Sheffield Fund).

	After the last two years, the very least Sheffielders deserve is a party. The four-day bank holiday weekend in June presents an ideal opportunity, with the city coming together to celebrate Her Majesty the Queen’s Platinum Jubilee to mark her historic 70-year reign.

	There will be no charge to residents to close roads for street parties and Council led events will be put on, together with extra funding for communities to deliver street parties and local pageants.

	£100K for defibrillators for community centres (direct use of Invest in Sheffield Fund).

	Working with community groups and charities to help match-fund their bids to install community Public Access Defibrillators (cPADs). Specific consideration for match-funding will be directed to areas without much current coverage.

	£200K for Food Access Plan (direct use of Invest in Sheffield fund).

	Extra support to help develop further and strengthen the food access plan, including increasing food sustainability and supporting luncheon clubs.

	(19) therefore requests the Executive Director, Resources to implement the City Council’s Revenue Budget and Capital Programme 2022/23 in accordance with the details set out in the reports on the Revenue Budget and Capital Programme now submitted, but with the following amendments:-

Revenue Budget Proposals

	2022/23		2022/23
Savings Proposals	(£'000)	Spending Proposals	(£'000)

Non-recurrent (One Off)

Allocate part of the New Homes Bonus	1,881	Intervention & Prevention - Community projects working to tackle social isolation (One Off)	1,000

		Food Access Plan (One Off)	200

		Extend Household Waste Recycling Centres openings to 7 days a week (One Off)	281

		Street Clean Fund (One Off)	500

Invest in Sheffield Fund	200	Celebrating the Queen's Platinum Jubilee (One Off)	100

Non-recurrent Savings	2,081	Non-recurrent (One Off) Spend	2,081

Savings Total	2,081	Spending Total	2,081


Capital Budget Proposals

	2022/23		2022/23
Savings Proposals	(£'000)	Spending Proposals	(£'000)

		District / Local Centres Fund - To support the city’s district and local centres’ economic recovery (outside of the city centre) (One Off)	2,000

		Community Owned Renewable Energy Fund (One Off)	1,500

CIL	3,500		3,500

		Community based defibrillators (One Off)	100

		Community Owned Renewable Energy Fund (One Off)	2,000
New Homes Bonus	2,100		2,100

Financing of Capital Proposals	5,600	Capital Spending Proposals	5,600

	(20) approves the contents of the Capital Strategy and the specific projects included in the years 2022/23 to 2026/27,subject to the amendments outlined in paragraph (19) above, and that block allocations are included within the programme for noting at this stage and detailed proposals will be brought back for separate Member approval as part of the monthly monitoring procedures;

	(21) approves the proposed Capital Programme for the 5 years to 2026/27, as per Appendix C2of the Capital Strategy report, subject to the amendments outlined in paragraph (19) above;

	(22) after noting the joint report of the Chief Executive and the Executive Director, Resources, now submitted on the Revenue Budget 2022/23, approves and adopts a net Revenue Budget for 2022/23 amounting to £412.000m, as set out in Appendix 3 of that report, and subsequently amended in the light of paragraph (19) above, as follows:-

	Appendix 3

2021/22	Summary Revenue Budget	2022/23

£000		£000
	Portfolio budgets:
239,172	People	270,090
135,538	Place	127,599
2,335	Policy Performance and Communications	2,114
43,369	Resources (inc. Housing Benefit & Council Tax Collection)	42,614
420,414		442,417

	Corporate Budgets:

	Specific Grants
-4,844	New Homes Bonus (CIF)	-3,435
-7,543	Business Rates Inflation Cap Grant (BRIC)	-13,652
-7,340	Small Business Rates Relief	-7,687
0	Retail, Hospitality & Leisure Relief	-10,683
0	22/23 Services Grant	-9,980
-17,664	Covid Funding one-off	0
-900	Lower Tier Services Grant	-941
-5,612	Local Council Tax Support Grant	0

	Corporate Items
5,500	Redundancy Provision	5,500
4,844	New Homes Bonus (CIF)	1,593
1,500	Customer Experience Programme	0
0	ITA Levy	500
-4,000	Managing Employee Reduction programme	0
-1,500	Target Operating Model	0
-500	Customer Focus	0
1,160	Corporate Savings Project Costs	0
5,600	Other	854

	Capital Financing Costs
13,662	General Capital Financing Costs	14,662
1,473	Heart of the City 2	7,873
12,387	Streets Ahead Investment	12,025
6,516	MSF Capital Financing Costs	7,339

	Reserves Movements
-57,341	Contribution to / (from) Reserves	-34,385

365,812	Total Expenditure	412,000

	Financing of Net Expenditure

-37,694	Revenue Support Grant	-38,864
-99,512	NNDR/Business Rates Income	-92,541
-43,222	Business Rates Top Up Grant	-43,222
-208,795	Council Tax income	-221,636
49,590	Collection Fund (Surplus)/Deficit	13,883
-26,179	Social Care Precept	-29,620

-365,812	Total Financing	-412,000

	(23) approves a Band D equivalent Council Tax of £1,753.21 for City Council services, i.e. an increase of 2.99% (1.99% City Council increase and 1% national arrangement for the social care precept);

	(24) notes that the Section 151 Officer has reviewed the robustness of the estimates and the adequacy of the proposed financial reserves, in accordance with Section 25 of the Local Government Act 2003, and that further details can be found in Appendix 4of the report and within the Section 25 Statutory Statement on Sustainability of Budget and Level of Reserves from paragraph 2 of the Revenue Budget report;

	(25) notes that, if overspends against the agreed budgets emerge, then Executive Directors and Directors will be required to develop and implement plans to mitigate fully any overspend, within 2022/23, in consultation with elected Members;

	(26) notes the Council will undertake a series of Strategic Reviews into key services, to identify changing methods of provision that support services to the public at lower cost, thus bringing the Council’s budgets back into recurrent balance during 2022/23;

	(27) approves the savings as set out in Appendix 2 of the Revenue Budget report, subject to the amendments outlined in paragraph (19) above;

	(28) approves the revenue budget allocations for each of the services, as set out in Appendices 3a to 3d of the Revenue Budget report, subject to the amendments outlined in paragraph (19) above;

	(29) approves the Treasury Management and Annual Investment Strategies set out in Appendix 6 of the Revenue Budget report and the recommendations contained therein;

	(30) approves the Minimum Revenue Provision (MRP) Policy set out in Appendix 6 of the Revenue Budget report, which takes into account the revisions proposed for 2022/23 onwards;

	(31) agrees that authority be delegated to the Executive Director, Resources, to undertake Treasury Management activity, to create and amend appropriate Treasury Management Practice Statements and to report on the operation of Treasury Management activity on the terms set out in these documents;

	(32) approves a Pay Policy for 2022/23 as set out in Appendix 7 of the Revenue Budget report;

	(33) (i) agrees that the Members’ Allowances Scheme for 2017/18 and onwards, approved on 3 March 2017, and implemented for 2018/19, 2019/20, 2020/21 and 2021/22 and as amended in 2021/22, be also implemented for 2022/23 until the date of the Council’s Annual Meeting and (ii) notes that, following a review by the Independent Remuneration Panel, a new Scheme will be agreed by the Council to reflect the requirements of the new committee system to be implemented from the Annual Meeting on 18 May 2022;

	(34) notes the precepts issued by local parish councils which add £654,794 to the calculation of the budget requirement, in accordance with Sections 31 to 36 of the Local Government Finance Act 1992;

	(35) notes the information on the precepts issued by the South Yorkshire Police and Crime Commissioner and of South Yorkshire Fire & Rescue Authority, together with the impact of these on the overall amount of Council Tax to be charged in the City Council’s area; and

	(36) notes that, based on the estimated expenditure level set of £412.000m set out in paragraph (22) above, the amounts shown in Appendix 5b below would be calculated by the City Council for the year 2022/23, in accordance with sections 30 to 36 of the Local Government Finance Act 1992:-

Appendix 5

CITY OF SHEFFIELD CALCULATION OF RECOMMENDED COUNCIL TAX FOR 2022/23 REVENUE BUDGET

	The Council is recommended to resolve as follows:

1.	It be noted that on 15th January 2022, the Council calculated the Council Tax Base 2022/23

	(a) for the whole Council area as :
	143,312.6095		(item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the "Act")); and

	(b) for dwellings in those parts of its area to which a Parish precept relates as in the attached Appendix 6c.

2.	Calculate that the Council Tax requirement for the Council's own purposes for 2022/23 (excluding Parish precepts) is:
	251,256,499.

3.	That the following amounts be calculated for the year 2022/23 in accordance with Sections 31 to 36 of the Act:

(a)	1,630,457,964	being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2) of the Act taking into account all precepts issued to it by Parish Councils.

(b)	1,378,546,670	being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

(c)	251,911,293	being the amount by which the aggregate at 3(a) above exceeds the aggregate at 3(b) above, calculated by the Council in accordance with Section 31A(4) of the Act as its Council Tax requirement for the year (item R in the formula in Section 31B of the Act).

(d)	1,757.7748	being the amount at 3(c) above (Item R), all divided by item T (1(a) above), calculated by the Council, in accordance with Section 31B of the Act, as the basic amount of its Council Tax for the year (including Parish Precepts).

(e)	654,794	being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act (as per the attached Appendix 6b).

(f)	1,753.2058	being the amount at 3(d) above less the result given by dividing the amount at 3(e) above by Item T (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 Parish precept relates.

4.	To note that the Police and Crime Commissioner and the Fire and Rescue Authority have issued precepts to the Council in accordance with Section 40 of the Local Government Finance Act 1992 for each category of dwellings in the Council's area as indicated in the table overleaf.

5.	29,619,793	The amount set by the authority at 2 above, under Section 30 of the Act, includes an amount attributable to the adult social care precept.

6.	That the Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the aggregate amounts shown in the tables below as the amounts of Council Tax for 2022/23 for each part of its area and for each of the categories of dwellings.

Sheffield City Council (Non-Parish Areas)

	Valuation Band
	A	B	C	D	E	F	G	H
Sheffield City Council	1,168.80	1,363.60	1,558.41	1,753.21	2,142.81	2,532.41	2,922.01	3,506.41
South Yorkshire Fire & Rescue Authority	51.73	60.35	68.97	77.59	94.83	112.07	129.32	155.18
South Yorkshire Police & Crime Commissioner	148.69	173.48	198.26	223.04	272.69	322.17	371.73	446.08
Aggregate of Council Tax Requirements	1,369.22	1,597.43	1,825.64	2,053.84	2,510.24	2,966.65	3,423.06	4,107.67

Bradfield Parish Council

	Valuation Band
	A	B	C	D	E	F	G	H
Sheffield City Council	1,168.80	1,363.60	1,558.41	1,753.21	2,142.81	2,532.41	2,922.01	3,506.41
Bradfield Parish Council	28.49	33.24	38.00	42.74	52.23	61.73	71.23	85.48
South Yorkshire Fire & Rescue Authority	51.73	60.35	68.97	77.59	94.83	112.07	129.32	155.18
South Yorkshire Police & Crime Commissioner	148.69	173.48	198.26	223.04	272.69	322.17	371.73	446.08
Aggregate of Council Tax Requirements	1,397.71	1,630.67	1,863.64	2,096.58	2,562.47	3,028.38	3,494.29	4,193.15

Ecclesfield Parish Council

	Valuation Band
	A	B	C	D	E	F	G	H
Sheffield City Council	1,168.80	1,363.60	1,558.41	1,753.21	2,142.81	2,532.41	2,922.01	3,506.41
Ecclesfield Parish Council	19.03	22.20	25.37	28.54	34.88	41.23	47.57	57.08
South Yorkshire Fire & Rescue Authority	51.73	60.35	68.97	77.59	94.83	112.07	129.32	155.18
South Yorkshire Police & Crime Commissioner	148.69	173.48	198.26	223.04	272.69	322.17	371.73	446.08
Aggregate of Council Tax Requirements	1,388.82	1,620.29	1,851.77	2,083.24	2,546.17	3,009.12	3,472.05	4,166.46

Stocksbridge Town Council

	Valuation Band
	A	B	C	D	E	F	G	H
Sheffield City Council	1,168.80	1,363.60	1,558.41	1,753.21	2,142.81	2,532.41	2,922.01	3,506.41
Stocksbridge Town Council	22.57	26.32	30.08	33.84	41.36	48.88	56.41	67.70
South Yorkshire Fire & Rescue Authority	51.73	60.35	68.97	77.59	94.83	112.07	129.32	155.18
South Yorkshire Police & Crime Commissioner	148.69	173.48	198.26	223.04	272.69	322.17	371.73	446.08
Aggregate of Council Tax Requirements	1,391.79	1,623.75	1,855.72	2,087.68	2,551.60	3,015.53	3,479.47	4,174.37

7.	The Council's basic amount of Council Tax is not excessive in accordance with the principles approved under Section 52ZB of the Local Government Finance Act 1992, therefore no referendum is required.

Appendix 5b

Council Tax Schedule 2022/23

	Band A	Band B	Band C	Band D	Band E	Band F	Band G	Band H
Sheffield City Council	1,168.80	1,363.60	1,558.41	1,753.21	2,142.81	2,532.41	2,922.01	3,506.41
South Yorkshire Fire & Rescue Authority	51.73	60.35	68.97	77.59	94.83	112.07	129.32	155.18
South Yorkshire Police and Crime Commissioner	148.69	173.48	198.26	223.04	272.69	322.17	371.73	446.08
Total charge for non-parish areas of Sheffield	1,369.22	1,597.43	1,825.64	2,053.84	2,510.24	2,966.65	3,423.06	4,107.67
Bradfield Parish Council	1,397.71	1,630.67	1,863.64	2,096.58	2,562.47	3,028.38	3,494.29	4,193.15
Ecclesfield Parish Council	1,388.82	1,620.29	1,851.77	2,083.24	2,546.17	3,009.12	3,472.05	4,166.46
Stocksbridge Town Council	1,391.79	1,623.75	1,855.72	2,087.68	2,551.60	3,015.53	3,479.47	4,174.37

	Appendix 5c
Parish Council Precepts

Parish Council	2021/22			2022/23
Parish Council	Tax Base (£)	Council Tax Income (£)	Council Tax Band D (£)	Tax Base	Council Tax Income (£)	Council Tax Band D (£)	Council Tax Increase
Bradfield	5,822.23	248,829	42.7378	5,906.50	252,431	42.7378	0.00%
Ecclesfield	9,145.00	260,991	28.5392	9,259.69	272,192	29.3954	3.00%
Stockbridge	3,785.69	128,124	33.8443	3,846.17	130,171	130,171	0.00%
Total/Average	18,752.92	637,944	105.12	19,012.36	654,794	105.98

8.4	It was then moved by Councillor Simon Clement-Jones, seconded by Councillor Shaffaq Mohammed, as an amendment, that the recommendations of the Co-operative Executive held on 16 February 2022, as relates to the City Council’s Revenue Budget and Capital Programme 2022/23, be replaced by the following resolution:-

	RESOLVED: That this Council:-

	(1) would like to thank the staff who have been so effective, knowledgeable, and accommodating during this budget setting process;

	(2) believes all of Sheffield City Council’s staff continue to work hard for the people of Sheffield and have done so especially during these unprecedented times;

	(3) therefore, wishes to thank them for their hard work both already and in the upcoming years to help Sheffield recover from the impact of Covid;

	(4) believes this budget amendment sets out a positive liberal vision for Sheffield that will support employment and business recovery, improve our natural environment, and cut emissions;

	(5) believes this budget also sets out a liberal vision for Sheffield that will truly devolve power and decision-making to local communities, working alongside our new committee structure to make Sheffield a leading light for involvement, participation, and accountability in its political systems;

	(6) remains concerned that public finances will undoubtedly be under huge strain in the years ahead but believes that investment in our local public services is critical to our national recovery in the next year and beyond;

	(7) believes that this uncertainty forces local authorities to raise regressive Council Tax, instead of funding local government more fairly out of general taxation and replacing Business Rates in England with a commercial landowner levy based on value of commercial site;

	(8) particularly condemns the current Government’s approach to funding the NHS and Adult Social Care, and believes that a new long term funding settlement for social care is desperately needed to sustain vital services, particularly for places like Sheffield which has a relatively low council tax base but a high level of need;

	(9) believes that the Liberal Democrat proposal of raising income tax by a penny in the pound will make progress in meeting this need for a long-term funding settlement and greatly relieve the pressure on adult social care and the NHS;

	(10) believes that Sheffield City Council’s financial situation has been aggravated by the impact of Brexit, and on the capacity of both the local and national economy to generate the resources that our public services badly need;

	(11) believes that Sheffield City Council's financial situation is aggravated by the ineptness of previous decisions made by South Yorkshire Labour leaders who have deprived Sheffield of automatic early access to £10’s of millions of central government funding;

	(12) specifically calls upon the City Region Mayor to more urgently take action to improve our local public transport networks, to exercise powers to bring bus services back under local control (franchising), and calls on central government to provide significant long-term funding to revitalize local transport and aid Covid recovery;

	(13) believes that although the Council is facing financially difficult times, the current and previous Labour-led Administrations have still had choices about where to spend our money, and have often made the wrong choices over the past ten years, for example:-

	(a) protecting taxpayer subsidies for Trade Unions whilst slashing funding to local communities;

	(b) continuing to spend vast amounts on Council spin doctors whilst cutting front line services; and

	(c) spending millions on costly consultants and propping up Sheffield City Trust;

	(14) further believes that this city still suffers from the poor choices made by the previous Labour Administrations, particularly the financial burden of around £19 million every year until 2024 to repay the debt from the major sports facilities associated with the financially disastrous World Student Games, even after Don Valley Stadium has now been demolished;

	(15) notes that, further to this, the Administration has continued giving millions to Sheffield International Venues (SIV) to keep the venues open after what the Liberal Democrat Group believe are years of poor oversight by Sheffield City Council;

	(16) believes, that to recover from the pandemic, Sheffield needs clear leadership and a clear, positive vision for business in the city; one that will be flexible enough to adapt to a changing economy;

	(17) therefore, believes that Sheffield needs investment and a wide range of businesses to improve our prosperity and enable us to compete on equal terms with other major UK cities;

	(18) believes that bringing inward investment and jobs to the city supporting people to start their own business should always be a priority for the Council;

	(19) notes that we are in a Climate Emergency and if we do not act now to reduce carbon emissions, we will soon be in a Climate Catastrophe;

	(20) believes the Liberal Democrats are the only party with a full plan to tackle climate change and this budget includes proposals that will help Sheffield achieve its target of carbon zero by 2030 by increasing Sheffield’s tree cover, making recycling easier, and investing in infrastructure that will help to mitigate climate change;

	(21) believes that by making Sheffield a greener place to live and supporting community projects, we can improve people’s health and well-being across the city;

	(22) believes that what is even more concerning than some of their financial choices is the way this Administration operates, centralising decision making and often ignoring the concerns and wishes of the people of Sheffield;

	(23) condemns what we believe was previous Labour administrations’ mismanagement of the ‘Streets Ahead’ contract, particularly with a view to the felling of healthy street trees, and that for more than three years whilst, we believe, the Council refused to engage with residents about the implementation of the ‘Streets Ahead’ contract, trees were felled;

	(24) hopes that the Council will learn lessons from this episode, from the upcoming inquiry and by engaging in a meaningful way with Sheffield’s citizens;

	(25) asserts that the purpose of this Council is to represent, work for and be the voice of the people of Sheffield, and that it is important that our decision making reflects the interests of the city as a whole and always putting people at the forefront of our choices;

	(26) further asserts that this could be better achieved by the Liberal Democrat policy of devolving more decision-making powers and corresponding budgets to our Local Area Committees, to give local communities as much control as possible over decisions that directly affect them;

	(27) believes that alongside the move to a new modern committee system, this devolution to local area committees can bring improved democratic engagement to our city;

	(28) understands the huge financial strain this Council has been put under by central government cuts to local government;

	(29) however, believes that there is a better, different way for a city council to operate and that this budget amendment demonstrates that it is possible, even in difficult times, to be responsive and work with local people;

	(30) asserts that, by making some simple savings and spending the same money differently, the Liberal Democrat alternative budget would give Sheffield –

	A Listening Council, by:-

	(i) increasing the neighbourhood portion of CIL from 15% to 30% for use by local communities to spend money on infrastructure and fully compensate them for the disruption and pressures that come from big developments in their area;

	(ii) significantly increasing the responsibilities of and budgets to be spent by Local Area Committees, giving each on average an additional £575,000 to spend as they wish over the next year; and

	(iii) allowing each LAC to spend this extra money how they wish on the needs and priorities of local people and communities, rather than being decided by Town Hall, for example, items that each LAC may wish to fund, depending on local circumstances and choices, could include the following:-

	(a) increasing the city’s current tree planting target to 200,000 trees over the next 10 years;

	(b) providing for community “Bring Out Your Rubbish” days in areas where there is typically low car ownership; residents will be provided with a skip for large items of rubbish from their homes, to help reduce fly tipping in our local areas;

	(c) cleaning up Sheffield by investing in a task force to crack down on litter, fly tipping, graffiti, and dog mess, reversing a cut to this budget;

	(d) investigating the organisation of volunteer graffiti teams so residents who want to help clean up graffiti in their areas are supported to do so;

	(e) starting a climate warden scheme, giving local people the support to clear icy footpaths and roads in their local communities, support communities in times of severe flooding, and help with adapting to a changing climate;

	(f) encouraging wildlife by planting wildflowers and rewilding areas to improve Sheffield’s natural environment;

	(g) putting aside extra funding for more school crossing wardens to help children get to school safely;

	(h) providing money to community groups who provide sports activities; and

	(i) investing in road safety schemes; such as, traffic systems, pedestrian crossings and school crossing patrols, paying particular attention to where the community have made a call for a particular scheme in their area;

	A great place for everyone to live, by:-

	(i) investing in the creation of an energy efficiency service in the Council’s Private Sector Housing service which will provide the go to place for people to improve the energy efficiency of their homes and for landlords to improve homes for their tenants, reduce fuel poverty and help to meet the city’s aim to be carbon neutral by 2030;

	(ii) improving Sheffield’s recycling record by committing £800k to pilot a scheme to increase the types of plastic that can be recycled here in our city;

	(iii) investing over £400,000 in increasing the size of the blue bin so the first 5% of households in Sheffield who request them are able to recycle cardboard and paper more easily;

	(iv) committing more than £250k to keep all Sheffield City Council recycling centres open seven days a week to improve access for everyone;

	(v) increasing the number of on-street recycling bins across Sheffield by replacing single bins for rubbish only with double bins for rubbish and glass, paper, and plastic, making it easier for people to recycle;

	(vi) investigating a reverse vending recycling system where people will receive a cash reward for recycling cans and plastic bottles;

	(vii) creating a £50k fund available to local communities from a ‘Greener Sheffield’ pot, an additional pot of money to decide how best they would like to invest in their environment;

	(viii) investigating mid terrace passageway (gennel) insulation to make Sheffield housing more energy efficient; and

	(ix) looking into innovative bin strategies used at other local authorities to find ways of encouraging more recycling and less fly-tipping;

	City Regeneration, by:-

	(i) through extra LAC funding, investing in local and district shopping centres to support businesses outside the city centre, in places such as Woodseats, Chapeltown, Hillsborough, Woodhouse, Darnall, Crookes, Page Hall, and Mosborough;

	(ii) doubling Council funding for the Launchpad business support programme, with particular emphasis on young people who want to start their own business and introducing a grant/award scheme to support the above;

	(iii) over the medium term, using a target of 10% of the unallocated community infrastructure levy (CIL) money to support small business infrastructure to allow the city’s independent businesses to flourish by amending the Regulation 123 list which governs how CIL can be spent;

	(iv) supporting Associate Libraries and their volunteers by providing £113k’s worth of professional librarian support; and

	(v) over the medium term, using a target of 20% of city wide CIL for infrastructure that will help to mitigate the effects of climate change, such as planting trees, flood defences and improved moorland management;

	Support for Sheffield’s people, by:-

	(i) striving to improve the quality of care and the retention of staff in the crucial social care sector by investing in a training and development supplement for front line, paid physical & mental health and disability carers;

	(ii) supporting Sheffield’s foster carers, who look after some of our city’s most challenging and vulnerable children, and encouraging more people to sign up to become foster families with a discretionary reimbursement of Council Tax; this has the potential to save the Council significant sums in reducing the amount spent on agency foster placements;

	(iii) investing £60k in Sheffield Young Carers so they can provide their service users’ free bus travel across Sheffield;

	(iv) providing support for mental health in schools following disruption to pupils during the pandemic;

	(v) support Citizen’s Advice Bureau with an increase of £50k in grant funding grant to support increased face to face working;

	(vi) recognising the importance of Ward luncheon clubs and providing an extra £25k to reinstate clubs and help their recovery post covid; and

	(vii) investing in extra members of staff in the Council’s Private Sector Housing team to deal with some of the problems in the city’s fast growing private housing sector;

	Transport that works, by:-

	(i) investigating reinstating a free city centre electric bus service as soon as possible to reduce journeys by car into the city centre and recognising the city centre as a vibrant hub to live, work and play;

	(ii) recognising that walking and cycling are by far the best ways to travel for the environment and for the health of people in Sheffield and that we should therefore strive to develop 15 minute-neighbourhoods;

	(iii) ensuring, in order to help with this, that 10% of CIL is invested over the medium term in major active travel schemes to encourage walking, the uptake of cycling and improve safety for cyclists and pedestrians in our city;

	(iv) providing businesses with E-cargo bikes to reduce congestion emissions by vans across Sheffield; and

	(v) devolving decision making over up to £1.5 million of transport funding from the Executive to local communities to be allocated, via Local Area Committees;

	(31) believes that the people of Sheffield deserve a City Council that provides good value for money for all residents of Sheffield, is open for business, is responsive to and works with the people of Sheffield and protects our natural environment and heritage which make our city such a great place to live;

	(32) therefore requests the Executive Director, Resources to implement the City Council’s Revenue Budget and Capital Programme 2022/23 in accordance with the details set out in the reports on the Revenue Budget and Capital Programme now submitted, but with the following amendments:-

Revenue Budget Proposals

	2022/23		2022/23
Savings Proposals	(£'000)	Spending Proposals	(£'000)

Recurrent
		Private housing sector officers (x 1.5) (Full Year)	50

Delete 3 senior manager posts (Half Year)	99	Provide additional professional librarian support for associate libraries (Full Year)	113

Reduction of taxpayer subsidy to trade unions	245	Energy efficiency advice service for householders (Full Year)	50

		Additional collection costs for the larger blue bins - first 5% of households who request them	120

Cessation of the Welcome to Yorkshire Membership	50	Welcome to Sheffield Fund	50

Recurrent Savings	394	Recurrent Spend (must be equal or less than recurrent savings)	384

Non-recurrent (One Off)

Allocate part of the New Homes Bonus	3,564	Additional Delegated Fund to be utilised by the LACS for revenue spend, such as: * grants for local sports and community clubs/groups, * a "Clean Up Sheffield" task force, * young people, * community safety, * community allotments, * below standard school crossings, * community recycling and food waste collection schemes, * bring out your rubbish days, * wildflowers, tree planting, * fly tipping, * graffiti and snow wardens (One Off)	1,575

Reallocation of Invest in Sheffield Fund	406	100% Council tax relief for Foster Carers (up to Band D) (One Off)	419

		Free bus pass for members of Sheffield Young Carers Group (One Off)	60

		Increase grant to Citizen's Advice Bureau for face to face meetings (One Off)	50

		Support young people who want to start their own business in Sheffield (One Off)	95

		Mental Health in maintained schools (One Off)	50

		Ward Based Luncheon Club Covid Recovery Fund (One Off)	25

		Fund training for front line staff who provide direct care to those with physical and mental health needs or disability to improve the quality of care and the retention of staff (One Off)	200

		Investigate as a priority the reinstatement of free city centre buses at 15 minute frequency, 12 hrs per day, 6 days a week (revenue element) (One Off)	100

		Create a Greener Sheffield fund (One Off)	50

		Investigate reverse vending machines (Half Year) (One Off)	25

		Increased blue bin capacity collection - revenue costs of providing bigger blue bins to the first 5% of households who request them (One Off)	100

		Introduce a six month pilot to increase the types of plastic that can be recycled in Sheffield - e.g. yoghurt pots, carrier bags, margarine tubs, food trays and bottle tops (Half Year) (One Off)	800

		Keep recycling centres open seven days a week (Half Year) (One Off)	281

		Investigate mid terrace passageway (gennel) insulation (One Off)	50

		Investigate brownfield development opportunities (One Off)	50

		Investigate innovative bin strategies used at other LA's (One Off)	50

Non-recurrent Savings	3,970	Non-recurrent (One Off) Spend	3,980

Savings Total	4,365	Spending Total	4,365

Note: £10k of unused funds generated by Recurrent Savings are used to balance the non-recurrent section of the Table

Capital Budget Proposals

	2022/23		2022/23
Savings Proposals	(£'000)	Spending Proposals	(£'000)

		Additional Delegated Fund to be utilised by the LACS for capital spend, such as local road safety, walking and cycling schemes, and Local and District Centres - Woodseats, Chapeltown, Hillsborough, Woodhouse, Darnall, Crookes, Page Hall and Mosborough (One Off)	2,450

CIL	2,450		2,450

		E-Cargo Bikes (Grants) (One Off)	50

		Provide bigger blue bins to the first 5% of households that request them (One Off)	308

		Replace 96 single street bins with double aperture bins with recycling facility (One Off)	78

Available New Homes Bonus, after revenue proposals	436		436

Over the medium term, ensure at least 40% of CIL is devoted to these proposals, which would be in addition to any spend subsequently agreed via TCF, Active Travel Fund, Road Safety Fund, etc.	Cost Neutral	Green and Climate Infrastructure (20%), Walking, Cycling and Active Travel Schemes (10%), Small Business Infrastructure (10%)	Cost Neutral

Subject to satisfying any statutory restrictions, and as CIL becomes available, devote 30% of CIL to neighbourhoods	Cost Neutral	Increase neighbourhood portion of CIL from 15% to 30%	Cost Neutral

Financing of Capital Proposals	2,886	Capital Spending Proposals	2,886

Local Transport Plan Budget Proposal

	(£'000)		(£'000)
Devolve decision making over up to £1.5 million of transport funding (assuming this is available if the design budgets do not progress) away from the Executive to local communities to be allocated, via Local Area Committees.	Cost Neutral	Nil	Cost Neutral

	(33) approves the contents of the Capital Strategy and the specific projects included in the years 2022/23 to 2026/27,subject to the amendments outlined in paragraph (32) above, and that block allocations are included within the programme for noting at this stage and detailed proposals will be brought back for separate Member approval as part of the monthly monitoring procedures;

	(34) approves the proposed Capital Programme for the 5 years to 2026/27, as per Appendix C2of the Capital Strategy report, subject to the amendments outlined in paragraph (32) above;

	(35) after noting the joint report of the Chief Executive and the Executive Director, Resources, now submitted on the Revenue Budget 2022/23, approves and adopts a net Revenue Budget for 2022/23 amounting to £412.206m, as set out in Appendix 3 of that report, and subsequently amended in the light of paragraph (32) above, as follows:-

	Appendix 3

2021/22	Summary Revenue Budget	2022/23

£000		£000
	Portfolio budgets:

239,172	People	269,835
135,538	Place	129,998
2,335	Policy Performance and Communications	2,114
43,369	Resources (inc. Housing Benefit & Council Tax Collection)	42,359
420,414		444,306

	Corporate Budgets:

	Specific Grants
-4,844	New Homes Bonus (CIF)	-3,435
-7,543	Business Rates Inflation Cap Grant (BRIC)	-13,652
-7,340	Small Business Rates Relief	-7,687
0	Retail, Hospitality & Leisure Relief	-10,683
0	22/23 Services Grant	-9,980
-17,664	Covid Funding one-off	0
-900	Lower Tier Services Grant	-941
-5,612	Local Council Tax Support Grant	0

	Corporate Items
5,500	Redundancy Provision	5,500
4,844	New Homes Bonus (CIF)	1,593
1,500	Customer Experience Programme	0
0	ITA Levy	500
-4,000	Managing Employee Reduction programme	0
-1,500	Target Operating Model	0
-500	Customer Focus	0
1,160	Corporate Savings Project Costs	0
5,600	Other	854

	Capital Financing Costs
13,662	General Capital Financing Costs	14,662
1,473	Heart of the City 2	7,873
12,387	Streets Ahead Investment	12,025
6,516	MSF Capital Financing Costs	7,339

	Reserves Movements
-57,341	Contribution to / (from) Reserves	-36,068

365,812	Total Expenditure	412,206

	Financing of Net Expenditure

-37,694	Revenue Support Grant	-38,864
-99,512	NNDR/Business Rates Income	-92,747
-43,222	Business Rates Top Up Grant	-43,222
-208,795	Council Tax income	-221,636
49,590	Collection Fund (Surplus)/Deficit	13,883
-26,179	Social Care Precept	-29,620

-365,812	Total Financing	-412,206

	(36) approves a Band D equivalent Council Tax of £1,753.21 for City Council services, i.e. an increase of 2.99% (1.99% City Council increase and 1% national arrangement for the social care precept);

	(37) notes that the Section 151 Officer has reviewed the robustness of the estimates and the adequacy of the proposed financial reserves, in accordance with Section 25 of the Local Government Act 2003, and that further details can be found in Appendix 4of the report and within the Section 25 Statutory Statement on Sustainability of Budget and Level of Reserves from paragraph 2 of the Revenue Budget report;

	(38) notes that, if overspends against the agreed budgets emerge, then Executive Directors and Directors will be required to develop and implement plans to mitigate fully any overspend, within 2022/23, in consultation with elected Members;

	(39) notes the Council will undertake a series of Strategic Reviews into key services, to identify changing methods of provision that support services to the public at lower cost, thus bringing the Council’s budgets back into recurrent balance during 2022/23;

	(40) approves the savings as set out in Appendix 2 of the Revenue Budget report, subject to the amendments outlined in paragraph (32) above;

	(41) approves the revenue budget allocations for each of the services, as set out in Appendices 3a to 3d of the Revenue Budget report, subject to the amendments outlined in paragraph (32) above;

	(42) approves the Treasury Management and Annual Investment Strategies set out in Appendix 6 of the Revenue Budget report and the recommendations contained therein;

	(43) approves the Minimum Revenue Provision (MRP) Policy set out in Appendix 6 of the Revenue Budget report, which takes into account the revisions proposed for 2022/23 onwards;

	(44) agrees that authority be delegated to the Executive Director, Resources, to undertake Treasury Management activity, to create and amend appropriate Treasury Management Practice Statements and to report on the operation of Treasury Management activity on the terms set out in these documents;

	(45) approves a Pay Policy for 2022/23 as set out in Appendix 7 of the Revenue Budget report, subject to the amendments outlined in paragraph (32) above, if applicable;

	(46) (i) agrees that the Members’ Allowances Scheme for 2017/18 and onwards, approved on 3 March 2017, and implemented for 2018/19, 2019/20, 2020/21 and 2021/22 and as amended in 2021/22, be also implemented for 2022/23 until the date of the Council’s Annual Meeting and (ii) notes that, following a review by the Independent Remuneration Panel, a new Scheme will be agreed by the Council to reflect the requirements of the new committee system to be implemented from the Annual Meeting on 18 May 2022;

	(47) notes the precepts issued by local parish councils which add £654,794 to the calculation of the budget requirement, in accordance with Sections 31 to 36 of the Local Government Finance Act 1992;

	(48) notes the information on the precepts issued by the South Yorkshire Police and Crime Commissioner and of South Yorkshire Fire & Rescue Authority, together with the impact of these on the overall amount of Council Tax to be charged in the City Council’s area; and

	(49) notes that, based on the estimated expenditure level set of £412.206m set out in paragraph (35) above, the amounts shown in Appendix 5b below would be calculated by the City Council for the year 2022/23, in accordance with sections 30 to 36 of the Local Government Finance Act 1992:-

Appendix 5

CITY OF SHEFFIELD CALCULATION OF RECOMMENDED COUNCIL TAX FOR 2022/23 REVENUE BUDGET

	The Council is recommended to resolve as follows:

1.	It be noted that on 15th January 2022, the Council calculated the Council Tax Base 2022/23

	(a) for the whole Council area as :
	143,312.6095		(item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the "Act")); and

	(b) for dwellings in those parts of its area to which a Parish precept relates as in the attached Appendix 6c.

2.	Calculate that the Council Tax requirement for the Council's own purposes for 2022/23 (excluding Parish precepts) is:
	251,256,499.

3.	That the following amounts be calculated for the year 2022/23 in accordance with Sections 31 to 36 of the Act:

(a)	1,632,347,314	being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2) of the Act taking into account all precepts issued to it by Parish Councils.

(b)	1,380,436,020	being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

(c)	251,911,293	being the amount by which the aggregate at 3(a) above exceeds the aggregate at 3(b) above, calculated by the Council in accordance with Section 31A(4) of the Act as its Council Tax requirement for the year (item R in the formula in Section 31B of the Act).

(d)	1,757.7748	being the amount at 3(c) above (Item R), all divided by item T (1(a) above), calculated by the Council, in accordance with Section 31B of the Act, as the basic amount of its Council Tax for the year (including Parish Precepts).

(e)	654,794	being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act (as per the attached Appendix 6b).

(f)	1,753.2058	being the amount at 3(d) above less the result given by dividing the amount at 3(e) above by Item T (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 Parish precept relates.

4.	To note that the Police and Crime Commissioner and the Fire and Rescue Authority have issued precepts to the Council in accordance with Section 40 of the Local Government Finance Act 1992 for each category of dwellings in the Council's area as indicated in the table overleaf.

5.	29,619,793	The amount set by the authority at 2 above, under Section 30 of the Act, includes an amount attributable to the adult social care precept.

6.	That the Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the aggregate amounts shown in the tables below as the amounts of Council Tax for 2022/23 for each part of its area and for each of the categories of dwellings.

Sheffield City Council (Non-Parish Areas)

	Valuation Band
	A	B	C	D	E	F	G	H
Sheffield City Council	1,168.80	1,363.60	1,558.41	1,753.21	2,142.81	2,532.41	2,922.01	3,506.41
South Yorkshire Fire & Rescue Authority	51.73	60.35	68.97	77.59	94.83	112.07	129.32	155.18
South Yorkshire Police & Crime Commissioner	148.69	173.48	198.26	223.04	272.69	322.17	371.73	446.08
Aggregate of Council Tax Requirements	1,369.22	1,597.43	1,825.64	2,053.84	2,510.24	2,966.65	3,423.06	4,107.67

Bradfield Parish Council

	Valuation Band
	A	B	C	D	E	F	G	H
Sheffield City Council	1,168.80	1,363.60	1,558.41	1,753.21	2,142.81	2,532.41	2,922.01	3,506.41
Bradfield Parish Council	28.49	33.24	38.00	42.74	52.23	61.73	71.23	85.48
South Yorkshire Fire & Rescue Authority	51.73	60.35	68.97	77.59	94.83	112.07	129.32	155.18
South Yorkshire Police & Crime Commissioner	148.69	173.48	198.26	223.04	272.69	322.17	371.73	446.08
Aggregate of Council Tax Requirements	1,397.71	1,630.67	1,863.64	2,096.58	2,562.47	3,028.38	3,494.29	4,193.15

Ecclesfield Parish Council

	Valuation Band
	A	B	C	D	E	F	G	H
Sheffield City Council	1,168.80	1,363.60	1,558.41	1,753.21	2,142.81	2,532.41	2,922.01	3,506.41
Ecclesfield Parish Council	19.03	22.20	25.37	28.54	34.88	41.23	47.57	57.08
South Yorkshire Fire & Rescue Authority	51.73	60.35	68.97	77.59	94.83	112.07	129.32	155.18
South Yorkshire Police & Crime Commissioner	148.69	173.48	198.26	223.04	272.69	322.17	371.73	446.08
Aggregate of Council Tax Requirements	1,388.82	1,620.29	1,851.77	2,083.24	2,546.17	3,009.12	3,472.05	4,166.46

Stocksbridge Town Council

	Valuation Band
	A	B	C	D	E	F	G	H
Sheffield City Council	1,168.80	1,363.60	1,558.41	1,753.21	2,142.81	2,532.41	2,922.01	3,506.41
Stocksbridge Town Council	22.57	26.32	30.08	33.84	41.36	48.88	56.41	67.70
South Yorkshire Fire & Rescue Authority	51.73	60.35	68.97	77.59	94.83	112.07	129.32	155.18
South Yorkshire Police & Crime Commissioner	148.69	173.48	198.26	223.04	272.69	322.17	371.73	446.08
Aggregate of Council Tax Requirements	1,391.79	1,623.75	1,855.72	2,087.68	2,551.60	3,015.53	3,479.47	4,174.37

7.	The Council's basic amount of Council Tax is not excessive in accordance with the principles approved under Section 52ZB of the Local Government Finance Act 1992, therefore no referendum is required.

Appendix 5b
Council Tax Schedule 2022/23

	Band A	Band B	Band C	Band D	Band E	Band F	Band G	Band H
Sheffield City Council	1,168.80	1,363.60	1,558.41	1,753.21	2,142.81	2,532.41	2,922.01	3,506.41
South Yorkshire Fire & Rescue Authority	51.73	60.35	68.97	77.59	94.83	112.07	129.32	155.18
South Yorkshire Police and Crime Commissioner	148.69	173.48	198.26	223.04	272.69	322.17	371.73	446.08
Total charge for non-parish areas of Sheffield	1,369.22	1,597.43	1,825.64	2,053.84	2,510.24	2,966.65	3,423.06	4,107.67
Bradfield Parish Council	1,397.71	1,630.67	1,863.64	2,096.58	2,562.47	3,028.38	3,494.29	4,193.15
Ecclesfield Parish Council	1,388.82	1,620.29	1,851.77	2,083.24	2,546.17	3,009.12	3,472.05	4,166.46
Stocksbridge Town Council	1,391.79	1,623.75	1,855.72	2,087.68	2,551.60	3,015.53	3,479.47	4,174.37

Appendix 5c

Parish Council Precepts

Parish Council	2021/22				2022/23
Parish Council	Tax Base (£)	Council Tax Income (£)	Council Tax Band D (£)	Tax Base		Council Tax Income (£)	Council Tax Band D (£)	Council Tax Increase
Bradfield	5,822.23	248,829	42.7378	5,906.50		252,431	42.7378	0.00%
Ecclesfield	9,145.00	260,991	28.5392	9,259.69		272,192	29.3954	3.00%
Stockbridge	3,785.69	128,124	33.8443	3,846.17		130,171	130,171	0.00%
Total/Average	18,752.92	637,944	105.12	19,012.36		654,794	105.98

8.5	It was then moved by Councillor Douglas Johnson, seconded by Councillor Martin Phipps, as an amendment, that the recommendations of the Co-operative Executive held on 16 February 2022, as relates to the City Council’s Revenue Budget and Capital Programme 2022/23, be replaced by the following resolution:-

	RESOLVED: That this Council:-

	(1) believes that the changes to the administration of this Authority since May 2021 have been transformative of its culture, openness and initiative;

	(2) conveys its gratitude to all this Council’s direct and indirect workforce, as well as its partners in the voluntary, community, faith and commercial sectors, for their actions in making Sheffield a better place;

	(3) recognises that the difficulties this Council faces in balancing its budget this year are unprecedented, even after a decade of government cutbacks on basic council services;

	(4) believes, however, that long-term, outsourced contracts with big private businesses have not taken an equivalent share of the cuts to Council services over the last 12 years; and that long-term costs of finance stretch into Sheffield’s future until 2057;

	(5) therefore believes it is the duty of all elected members to take on the responsibility of running this Council in the best interests of Sheffield’s residents, prioritising the available resources to protect communities and the most vulnerable, and working towards a more equitable and resilient city;

	(6) welcomes the substantial central government boosts of capital spending for specific schemes in Castlegate, Fargate, Attercliffe, the Connecting Sheffield transport plans, home insulation and for Covid-related grants to businesses, but believes that piecemeal, unpredictable grants and councils competing with each other for limited funds, are no replacement for the proper funding of local services under democratic control;

	(7) believes that austerity was a political choice made by the bigger political parties and that the massive government intervention to address Covid demonstrates how the money is available if the political will is there;

	(8) therefore believes, whilst we must not let up on pulling each and every lever on Government to draw down resources for our city, we must improve the resilience of our finances and make Sheffield as self-sustaining as it possibly can be;

	(9) therefore welcomes the commitment that the Housing Service will be working up further proposals to use Housing Revenue Account investment to consider large-scale home insulation projects, through modern systems of construction and retrofitting such as the Energiesprong approach, in a financially-sustainable way that does not rely solely on the vagaries of government grants;

	(10) notes that about a third of carbon emissions come from domestic properties and that, given the Council’s role as a landlord, this is a significant area for intervention;

	(11) notes the rising cost of energy bills and the fact that cold homes kill, and believes that this approach towards tackling fuel costs will be of most benefit for those families on the lowest incomes and that such schemes will help reduce inequality across the city;

	(12) notes the declaration of the Climate Emergency in 2019, the creation of a new sustainability team and the 10-point plan for climate change, the heightened urgency reflected in the UN Intergovernmental Panel on Climate Change report published this week and so recognises the need to act now on the climate crisis at local, regional and national level;

	(13) is pleased at the Green Homes Grants being rolled out in the public and private sectors but believes that the challenge for acting on climate change is to transform the city’s housing stock at scale, not merely to encourage small pilot schemes and demonstration projects;

	(14) will go further and will also set aside £3m of unallocated New Homes Bonus to create a Carbon Reduction Investment Fund, to complete new sustainability projects that reduce carbon consumption in order to avoid unnecessary delay in achieving our 2030 net carbon zero target;

	(15) recognises the benefits of locally-produced energy and will therefore commit to the initial work to investigate the potential for a large-scale solar farm and suitable site locations in the forthcoming Local Plan;

	(16) recognises that the pupils of today are the citizens of tomorrow and that a demonstration of renewable technologies should be provided for maintained schools in Sheffield to give them hope for the future, showing them that renewable energy helps power their school, be it from wind, solar or other renewables;

	(17) therefore will promote energy efficiency schemes and renewable generation in maintained schools by using £500,000 of unallocated Community Infrastructure Levy (CIL), making this a positive for learning as well as providing a source of sustainable energy;

	(18) notes that approximately another third of carbon emissions come from road transport and welcomes the forthcoming clean air zone and the grants scheme which will unlock payments to small businesses to upgrade taxis and vans;

	(19) recognises the vast potential for significantly more journeys to be made on pleasant environments on foot or by bike, as well as the scope for increasing the number of journeys made by bus or tram;

	(20) will therefore commit to a significant investment of a further £3m, predominantly funded from unallocated CIL, into better walking and cycling routes, including safely segregated cycle ways, small-scale interventions and installations to secure bike storage, thereby increasing the numbers of Sheffield’s citizens cycling to work and contributing towards improved physical and mental health and better air quality;

	(21) recognises the need for a FreeBee bus service and commits to carry out the implementation of such a service, with operational costs to be met in future years from monies applied to strictly one-off costs in 2022-23;

	(22) believes that central government’s inadequate funding of public transport has contributed to worsening social equality and higher carbon emissions;

	(23) however, also believes that local authorities across South Yorkshire have continued to undermine bus and tram services by continuing to subsidise low-cost or free parking in town and city centres;

	(24) therefore, pledges to address this by raising parking fees to ensure that those who choose to drive into the city centre, make a fairer contribution towards the social costs of underfunded public transport;

	(25) believes that many complaints of parking infringements go unchecked and will therefore fund additional resources for civil enforcement officers, to be provided with e-bikes instead of patrol cars, where possible, to take more effective action to tackle dangerous and irresponsible parking;

	(26) furthermore, will invest in additional road safety equipment such as camera cars and Vehicle-Activated Signs (Smiley SIDs) to make roads safer, especially near schools;

	(27) believes that elected councillors should lead by example and will therefore stop reimbursing car-parking claims for Elected Members who do not have a blue badge;

	(28) will develop proposals to introduce a workplace parking levy for larger employers, in order to generate additional long-term revenue to invest in the city’s public transport, whilst improving air quality and encouraging more active forms of travel to work, noting that the smaller city of Nottingham raises £9 million a year to invest in public transport improvements, active travel and grants to businesses;

	(29) welcomes the take-up of the e-cargo bikes promoted in the Green Group’s earlier budget proposals; and will develop this idea further through working up ideas to create a zero-emission last-mile distribution hub, to allow the Council, businesses and organisations to deliver goods around the city in a cleaner, quieter, more sustainable way;

	(30) recognises the need for much more secure cycle storage and will fund increased numbers of secure cycle storage units, working with both housing providers and operators of Multi Storey Car Parks by providing cycle racks, signage and promotional material;

	(31) recognises the need to address congestion, blocked pavements and access caused by home deliveries, taxis and street clutter and so will commission an investigation into finding solutions that will benefit residents and businesses alike;

	(32) recognises the dependence of our social care costs on the private market and therefore intends to develop a model of “Community Care Co-operatives” that would take the profit motive out of the care sector and it is our belief that any surpluses could be used to deliver better, locally-delivered services to vulnerable people and better support for carers who will be paid at least the Living Wage;

	(33) recognises growing concern about the negative impact of alcohol abuse on physical health, mental health and on crime levels and violence, so supports a feasibility study into introducing a night-time levy on licensed premises to provide support on alcohol recovery and addressing addiction;

	(34) will also create a Parks Safety Improvements Fund for improvements such as new lighting, to enable all, especially women and marginalised groups, to feel safer to use parks during winter and evenings, such funds to be spent following open consultation;

	(35) recognises the hard work of Sheffield citizens and organisations like South Yorkshire Climate Alliance and South Yorkshire Fossil Free Campaign, who have highlighted the economic risks attached to fossil fuels and the need for Sheffield City Council to do business ethically, and welcomes the inclusion, in its Treasury Management Strategy, of commitments not to hold any direct investments in fossil fuels or companies involved in tax evasion or grave misconduct;

	(36) approves the updating of the statutory Regulation 123 list to include the spending of unallocated Community Infrastructure Levy within the limits set out above;

	(37) therefore requests the Executive Director, Resources, to implement the City Council’s Revenue Budget and Capital Programme 2022/23 in accordance with the details set out in the reports on the Revenue Budget and Capital Programme now submitted, but with the following amendments:-

Revenue Budget Proposals

	2022/23		2022/23
Savings Proposals	(£'000)	Spending Proposals	(£'000)

Recurrent

Parking Fees

Increase fees for On-Street & Off-Street parking, Parking Permits, Bay Suspensions and Parking Permit Zones by up to 40p/hour	819	Recruitment of 6 extra parking enforcement officers at net £4k each	24

Remove Elected Members' car parking claims	2	Further walking and cycling road safety measures - revenue contribution to capital	387

Increase parking fees in parks to £1.50 per hour	84

	905		411
Non-recurrent (One Off)

		Preparatory work and signage, promotion and marketing of the Electric FreeBee (One - Off)	100

		Road safety equipment and materials - part revenue contribution to capital (One-off)	94

		Feasibility study to address highway congestion and pavement parking caused by home deliveries and meeting the needs of business for servicing (One Off)	50

		Workplace Parking Levy Study (Grade 8 post to develop work) (One Off)	100

		Feasibility study on a zero-emission last-mile delivery hub (One Off)	50

		Provision of secure bike storage units - revenue contribution to capital (One-off)	100

Use of unallocated New Homes Bonus	114	2 Development workers in Adult Social Care for one year working on community care co-operatives (Grade 9) (One Off)	114

Use of unallocated New Homes Bonus	50	Feasibility into establishing a late-night levy on licensed premises to fund alcohol support activity and Mental Health support for people living on the streets (One Off)	50

Use of unallocated New Homes Bonus	25	Feasibility study on a Warrington-style solar farm (One Off)	25

	189		683

Savings Total	1,094	Spending Total	1,094

Capital Budget Proposals

	2022/23		2022/23
Savings Proposals	(£'000)	Spending Proposals	(£'000)

Non-recurrent (One Off)

Use of unallocated New Homes Bonus	3,000	Creation of a Carbon Reduction Investment Fund (One Off)	3,000

Use of unallocated New Homes Bonus	200	Parks Safety Improvements Fund (One Off)	200

Use of unallocated CIL	2,500	Improved transport infrastructure, including segregated cycle lanes (One Off)	2,500

Use of unallocated CIL	500	Energy efficiency & renewables for maintained schools (One Off)	500

Use of unallocated CIL	100	Bike storage facilities across the City £5k per pod. Assume revenue maintenance costs covered by small fee to customer (One Off)	100

Financing of Capital Proposals	6,300	Capital Spending Proposals	6,300

	(38) approves the contents of the Capital Strategy and the specific projects included in the years 2022/23 to 2026/27,subject to the amendments outlined in paragraph (37) above, and that block allocations are included within the programme for noting at this stage and detailed proposals will be brought back for separate Member approval as part of the monthly monitoring procedures;

	(39) approves the proposed Capital Programme for the 5 years to 2026/27, as per Appendix C2of the Capital Strategy report, subject to the amendments outlined in paragraph (37) above;

	(40) after noting the joint report of the Chief Executive and the Executive Director, Resources, now submitted on the Revenue Budget 2022/23, approves and adopts a net Revenue Budget for 2022/23 amounting to £411.800m, as set out in Appendix 3 of that report, and subsequently amended in the light of paragraph (37) above, as follows:-

	Appendix 3

2021/22	Summary Revenue Budget	2022/23

£000		£000
	Portfolio budgets:
239,172	People	269,003
135,538	Place	126,795
2,335	Policy Performance and Communications	2,112
43,369	Resources (inc. Housing Benefit & Council Tax Collection)	42,614
420,414		440,525

	Corporate Budgets:

	Specific Grants
-4,844	New Homes Bonus (CIF)	-3,435
-7,543	Business Rates Inflation Cap Grant (BRIC)	-13,652
-7,340	Small Business Rates Relief	-7,687
0	Retail, Hospitality & Leisure Relief	-10,683
0	22/23 Services Grant	-9,980
-17,664	Covid Funding one-off	0
-900	Lower Tier Services Grant	-941
-5,612	Local Council Tax Support Grant	0

	Corporate Items
5,500	Redundancy Provision	5,500
4,844	New Homes Bonus (CIF)	1,593
1,500	Customer Experience Programme	0
0	ITA Levy	500
-4,000	Managing Employee Reduction programme	0
-1,500	Target Operating Model	0
-500	Customer Focus	0
1,160	Corporate Savings Project Costs	0
5,600	Other	854

	Capital Financing Costs
13,662	General Capital Financing Costs	14,662
1,473	Heart of the City 2	7,873
12,387	Streets Ahead Investment	12,025
6,516	MSF Capital Financing Costs	7,339

	Reserves Movements
-57,341	Contribution to / (from) Reserves	-32,693

365,812	Total Expenditure	411,800

	Financing of Net Expenditure

-37,694	Revenue Support Grant	-38,864
-99,512	NNDR/Business Rates Income	-92,341
-43,222	Business Rates Top Up Grant	-43,222
-208,795	Council Tax income	-221,636
49,590	Collection Fund (Surplus)/Deficit	13,883
-26,179	Social Care Precept	-29,620

-365,812	Total Financing	-411,800

	(41) approves a Band D equivalent Council Tax of £1,753.21 for City Council services, i.e. an increase of 2.99% (1.99% City Council increase and 1% national arrangement for the social care precept);

	(42) notes that the Section 151 Officer has reviewed the robustness of the estimates and the adequacy of the proposed financial reserves, in accordance with Section 25 of the Local Government Act 2003, and that further details can be found in Appendix 4of the report and within the Section 25 Statutory Statement on Sustainability of Budget and Level of Reserves from paragraph 2 of the Revenue Budget report;

	(43) notes that, if overspends against the agreed budgets emerge, then Executive Directors and Directors will be required to develop and implement plans to mitigate fully any overspend, within 2022/23, in consultation with elected Members;

	(44) notes the Council will undertake a series of Strategic Reviews into key services, to identify changing methods of provision that support services to the public at lower cost, thus bringing the Council’s budgets back into recurrent balance during 2022/23;

	(45) approves the savings as set out in Appendix 2 of the Revenue Budget report, subject to the amendments outlined in paragraph (37) above;

	(46) approves the revenue budget allocations for each of the services, as set out in Appendices 3a to 3d of the Revenue Budget report, subject to the amendments outlined in paragraph (37) above;

	(47) approves the Treasury Management and Annual Investment Strategies set out in Appendix 6 of the Revenue Budget report and the recommendations contained therein;

	(48) approves the Minimum Revenue Provision (MRP) Policy set out in Appendix 6 of the Revenue Budget report, which takes into account the revisions proposed for 2022/23 onwards;

	(49) agrees that authority be delegated to the Executive Director, Resources, to undertake Treasury Management activity, to create and amend appropriate Treasury Management Practice Statements and to report on the operation of Treasury Management activity on the terms set out in these documents;

	(50) approves a Pay Policy for 2022/23 as set out in Appendix 7 of the Revenue Budget report;

	(51) (i) agrees that the Members’ Allowances Scheme for 2017/18 and onwards, approved on 3 March 2017, and implemented for 2018/19, 2019/20, 2020/21 and 2021/22 and as amended in 2021/22, be also implemented for 2022/23 until the date of the Council’s Annual Meeting, subject to the amendment outlined in paragraph (37) above relating to Elected Members' car parking claims and (ii) notes that, following a review by the Independent Remuneration Panel, a new Scheme will be agreed by the Council to reflect the requirements of the new committee system to be implemented from the Annual Meeting on 18 May 2022;

	(52) notes the precepts issued by local parish councils which add £654,794 to the calculation of the budget requirement, in accordance with Sections 31 to 36 of the Local Government Finance Act 1992;

	(53) notes the information on the precepts issued by the South Yorkshire Police and Crime Commissioner and of South Yorkshire Fire & Rescue Authority, together with the impact of these on the overall amount of Council Tax to be charged in the City Council’s area; and

	(54) notes that, based on the estimated expenditure level set of £411.800m set out in paragraph (40) above, the amounts shown in Appendix 5b below would be calculated by the City Council for the year 2022/23, in accordance with sections 30 to 36 of the Local Government Finance Act 1992:-

Appendix 5

CITY OF SHEFFIELD CALCULATION OF RECOMMENDED COUNCIL TAX FOR 2022/23 REVENUE BUDGET

	The Council is recommended to resolve as follows:

1.	It be noted that on 15th January 2022, the Council calculated the Council Tax Base 2022/23

	(a) for the whole Council area as :
	143,312.6095		(item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the "Act")); and

	(b) for dwellings in those parts of its area to which a Parish precept relates as in the attached Appendix 6c.

2.	Calculate that the Council Tax requirement for the Council's own purposes for 2022/23 (excluding Parish precepts) is:
	251,256,499.

3.	That the following amounts be calculated for the year 2022/23 in accordance with Sections 31 to 36 of the Act:

(a)	1,629,470,964	being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2) of the Act taking into account all precepts issued to it by Parish Councils.

(b)	1,377,559,670	being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

(c)	251,911,293	being the amount by which the aggregate at 3(a) above exceeds the aggregate at 3(b) above, calculated by the Council in accordance with Section 31A(4) of the Act as its Council Tax requirement for the year (item R in the formula in Section 31B of the Act).

(d)	1,757.7748	being the amount at 3(c) above (Item R), all divided by item T (1(a) above), calculated by the Council, in accordance with Section 31B of the Act, as the basic amount of its Council Tax for the year (including Parish Precepts).

(e)	654,794	being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act (as per the attached Appendix 6b).

(f)	1,753.2058	being the amount at 3(d) above less the result given by dividing the amount at 3(e) above by Item T (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 Parish precept relates.

4.	To note that the Police and Crime Commissioner and the Fire and Rescue Authority have issued precepts to the Council in accordance with Section 40 of the Local Government Finance Act 1992 for each category of dwellings in the Council's area as indicated in the table overleaf.

5.	29,619,793	The amount set by the authority at 2 above, under Section 30 of the Act, includes an amount attributable to the adult social care precept.

6.	That the Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the aggregate amounts shown in the tables below as the amounts of Council Tax for 2022/23 for each part of its area and for each of the categories of dwellings.

Sheffield City Council (Non-Parish Areas)

	Valuation Band
	A	B	C	D	E	F	G	H
Sheffield City Council	1,168.80	1,363.60	1,558.41	1,753.21	2,142.81	2,532.41	2,922.01<

Supporting documents: