Equality Impact Assessments (EIAs) are public documents. EIAs accompanying reports going to County Councillors for decisions are published with the committee papers on our website and are available in hard copy at the relevant meeting. To help people to find completed EIAs we also publish them in the Equality and Diversity section of our website. This will help people to see for themselves how we have paid due regard in order to meet statutory requirements.
| Name of Directorate and Service Area | Central Services – Strategic Resources |
|---|---|
| Lead Officer and contact details | Gary Fielding, Corporate Director Strategic Resources gary.fielding@northyorks.gov.uk |
| Names and roles of other people involved in carrying out the EIA |
Kerry Metcalfe Acting s151 Scarborough BC Nick Morgan Head of Finance, NYCC |
| How will you pay due regard? For example, working group, individual officer |
Councillors and officers on a cross party Working Group Councillor Cliff Lunn chair of the Working Group |
| When did the due regard process start? | June 2022 |
Section 1. Please describe briefly what this EIA is about. (for example, are you starting a new service, changing how you do something, stopping doing something?)
Currently residents of North Yorkshire pay differing council tax amounts depending on which of the existing seven district or borough council area they reside in. As a result of the unitary council being created this proposal is for harmonisation of council tax rates across the new unitary North Yorkshire Council.
Harmonisation will mean some people will pay less council tax and some will pay more depending on where they live. The proposal will not have an identifiable impact on individuals or groups with protected characteristics.
The most vulnerable residents will continue to be protected. Low income residents are eligible for subsidised council tax through the council tax reduction scheme and further safety nets are in place to offer support through various programmes such as the income maximisation team, to increase resilience in the communities of North Yorkshire.
Section 2. Why is this being proposed? What are the aims? What does the authority hope to achieve by it? (for example, to save money, meet increased demand, do things in a better way.)
The new unitary North Yorkshire Council has a statutory responsibility to harmonise across its council tax bands. This means that eventually, irrespective of which former district or borough council the council tax payer lives in, they will pay the same amount as other residents in the same tax band.
The legislation allows for up to eight years to achieve harmonisation. The major task of unifying all council tax amounts across the seven districts in North Yorkshire is set to see a phased shift spread over the next two financial years having considered the various options and seeking to balance accuracy, the burden of administration, and fairness.
Section 3. What will change? What will be different for customers and/or staff?
Currently residents pay different council tax amounts for the same property band depending which district or borough council they reside in. These will be harmonised to a single amount per council tax band. This change will mean some areas will see a reduction in the charge and others an increase over the two year harmonisation period.
Section 4. Involvement and consultation (What involvement and consultation has been done regarding the proposal and what are the results? What consultation will be needed and how will it be done?)
Consultation was carried out as part of the let’s talk money budget consultation which ran from October to December 2022.
A majority of respondents favoured the two year harmonisation with much smaller percentages opting for immediate harmonisation (21%) or an extended harmonisation period (19%).
Section 5. What impact will this proposal have on council budgets? Will it be cost neutral, have increased cost or reduce costs?
It will be cost neutral as current council tax yield will be maintained.
Section 6. How will this proposal affect people with protected characteristics?
| Section 6. How will this proposal affect people with protected characteristics? | No impact | Make things better | Make things worse | Why will it have this effect? Provide evidence from engagement, consultation and/or service user data or demographic information etc. It is not anticipated that there would be any identifiable impact |
|---|---|---|---|---|
| Age | X | X |
All districts in North Yorkshire have a greater percentage of population over 65 than the all England average. Craven, Hambleton, Ryedale and Scarborough have a greater percentage of 65+ population than the North Yorkshire average (25.0%). Whilst Harrogate, Richmondshire, and Selby have fewer. Some people will pay slightly higher council tax and some slightly lower than they would without the need to harmonise. However, the sole determinant of this will be the district council area they reside in. It is not anticipated that there would be any identifiable impact as a result of their age |
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| Disability | X | X |
10.7% of people in North Yorkshire claim Attendance Allowance – 0.7% lower than the average of England 6% of people in North Yorkshire claim PIP – 1.2% lower than the average of England 2.7% of households claim Universal Credit (Limited Capability for Work Entitlement) 0.8% lower than the average of England It is anticipated there would be no identifiable impact on residents as a result of their disabilities. |
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| Sex | X | X | It is anticipated there would be no identifiable impact on residents as a result of their sex. | |
| Race | X | X |
It is anticipated there would be no identifiable impact on specific ethnic groups as a result of the proposals. Figures from Local Insight 2022 show that the North Yorkshire population is composed:- White British – 574,065 Non-White – 20,334 White non-British – 21,090 Mixed - 6,722 Asian – 8,320 Black – 2,549 Other Ethnic group – 2,843 |
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| Gender reassignment | X | X | It is anticipated there would be no identifiable impact on specific groups in relation to gender reassignment as a result of the proposals. | |
| Sexual orientation | X | X | It is anticipated there would be no identifiable impact on specific groups in relation to sexual orientation as a result of the proposals. | |
| Religion or belief | X | X | It is anticipated there would be no identifiable impact on specific groups in relation to religion or belief as a result of the proposals. | |
| Pregnancy or maternity | X | X | It is anticipated there would be no identifiable impact on specific groups in relation to pregnancy or maternity as a result of the proposals. | |
| Marriage or civil partnership | X | X | It is anticipated there would be no identifiable impact on specific groups in relation to marriage or civil partnership as a result of the proposals |
Section 7. How will this proposal affect people?
| Section 7. How will this proposal affect people who… | No impact | Make things better | Make things worse | Why will it have this effect? Provide evidence from engagement, consultation and/or service user data or demographic information etc. |
|---|---|---|---|---|
| ..live in a rural area? | X | X | The districts with the lowest current council tax rates (and therefore the higher increases linked to harmonisation) tend to be more rural authorities but rurality itself is not a driver (i.e., within any district the impact will be the same irrespective of urban, suburban or rural living) | |
| …have a low income? |
X
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X |
Figures for long-term unemployment in North Yorkshire (0.8%) are lower than the national average (1.9%). The percentage of children in absolute low-income families is 11.3%, compared to the England value of 15.1%.11 The percentage of the population who claim out of work benefits in North Yorkshire is 2.0%, compared to a Great Britain percentage of 3.7% (Nomis – ONS September 2022) Any impact of increases in council tax are proportionately more significant for those on lower incomes (and vice versa with tax reductions) but this will be implemented at the same time as an overall more generous Council Tax support package for those in greatest need. The proposals which will provide up to 100 per cent reductions on council tax bills for households on the lowest incomes. The proposed scheme is expected to increase the overall level of support for the lowest income households, whilst reducing the administrative burden placed on the new council by the introduction of Universal Credit. |
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| …are carers (unpaid family or friend)? | X | X | It is anticipated that the proposals will have no impact linked to their role as carers |
Section 8. Geographic impact – Please detail where the impact will be
| Section 8. Geographic impact – Please detail where the impact will be (please tick all that apply) | |
|---|---|
| North Yorkshire wide | As there are differing impacts affecting different areas, we have added the figures below. However, the rises and falls due to harmonisation do not take into account the annual increase in council tax bills, which is set to be approved by county councillors in February ahead of the launch of the new North Yorkshire Council. The figures for current bills also relate to just the precept for county and district authorities, and do not include money for North Yorkshire Police, the county’s fire brigade and parish or town councils. |
| Craven district | The move to harmonise the level of council tax across North Yorkshire would see bills for an average Band D property rise by £10.88 during each of the two financial years on a bill of £1,654.56 in Craven |
| Hambleton district | The move to harmonise the level of council tax across North Yorkshire would see bills for an average Band D property rise by £44.75 during each of the two financial years on a bill of £1,586.83 in Hambleton |
| Harrogate district | Council tax bills for a similar Band D property in Harrogate would fall by £23.47 during each of the two years the harmonisation is set to be introduced on the current bill of £1,692.35, |
| Richmondshire district | Council tax bills for a similar Band D property in Richmond would fall by £8.01 during each of the two years the harmonisation is set to be introduced on the current bill of £1,723.27, |
| Ryedale district | The move to harmonise the level of council tax across North Yorkshire would see bills for an average Band D property rise by 38 pence during each of the two financial years on a bill of of £1,675.56 in Ryedale |
| Scarborough district | Council tax bills for a similar Band D property in Scarborough would fall by £17.89 during each of the two years the harmonisation is set to be introduced on the current bill of £1,712.10, |
| Selby district | The move to harmonise the level of council tax across North Yorkshire would see bills for an average Band D property rise by £12.88 during each of the two financial years on a bill of £1,650.57 in the Selby district |
If you have ticked one or more districts, will specific town(s)/village(s) be particularly impacted? If so, please specify below. |
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| Hambleton, Selby, Ryedale and Craven will see increases in council tax rates | |
Section 9. Will the proposal affect anyone more because of a combination of protected characteristics? (for example, older women or young gay men)
State what you think the effect may be and why, providing evidence from engagement, consultation and/or service user data or demographic information etc.
No combination identified at this stage.
Section 10. Next steps to address the anticipated impact.
Select one of the following options and explain why this has been chosen. (Remember: we have an anticipatory duty to make reasonable adjustments so that disabled people can access services and work for us)
| Section 10. Next steps to address the anticipated impact. Select one of the following options and explain why this has been chosen. (Remember: we have an anticipatory duty to make reasonable adjustments so that disabled people can access services and work for us) | Tick option chosen |
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X |
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Explanation of why option has been chosen. (Include any advice given by Legal Services.) As a result of the creation of a unitary, North Yorkshire Council, it is under legal duties, pursuant to Local Government Finance Act 1992 and regulations, to harmonise the council tax rates for its residents. Therefore, the harmonisation must be implemented. Having considered the various options and seeking to balance accuracy, the burden of administration, and fairness it was proposed to implement this harmonisation over two years. Any adverse impacts for those with the lowest incomes will be mitigated through a revised, and overall more generous, Council Tax support scheme. |
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Section 11. If the proposal is to be implemented how will you find out how it is really affecting people?
(How will you monitor and review the changes?)
Collection rates and take up of Council Tax Support will be monitored.
Section 12. Action plan
List any actions you need to take which have been identified in this EIA, including post implementation review to find out how the outcomes have been achieved in practice and what impacts there have actually been on people with protected characteristics.
| Action | Lead | By when | Progress | Monitoring arrangements |
|---|---|---|---|---|
| Ensure performance monitoring arrangements are in place for collection rates and CTRS take up | Assistant Director for Customer and Revenue and Benefits | September 2023 | Quarterly performance reporting | |
Section 13. Summary summarise the findings of your EIA, including impacts, recommendation in relation to addressing impacts, including any legal advice, and next steps. This summary should be used as part of the report to the decision maker.
The requirement to harmonise council tax rates in the new unitary North Yorkshire Council (NYC) is a statutory obligation. The only flexibility is the timescales over which this harmonisation is achieved. The proposal, in order to lessen the immediate impact of full harmonisation for those who will pay more, is to achieve this over two years.
Although we have identified the recommended proposals may have a negative impact on some residents, the changes are necessary to ensure that the council is legally compliant. This EIA has been reviewed as part of the working group, and during the consultation and reviewed based upon the responses received to corporate feedback.
The most vulnerable residents will continue to be protected. Low income residents are eligible for subsidised council tax through the council tax reduction scheme and further safety nets are in place to offer support through various programmes such as the income maximisation team, to increase resilience in the communities of North Yorkshire.
Section 14. Sign off section
This full EIA was completed by:
Name: Nick Morgan
Job title: Head of Strategic Financial Planning
Directorate: Central Services
Signature:
Completion date: 9 January 2023
Authorised by relevant Assistant Director (signature):
Date: 9 January 2023