The Overview and Scrutiny Committee of Cotswold Council met on Monday 7 July 2025 to review the council's performance and financial outturn for the 2024-25 financial year, and to receive an update on the Farming Motion Working Group. The committee also noted changes to its work plan and received updates from Gloucestershire County Council scrutiny committees.

Service Performance Report 2024-25 Quarter 4

The committee received an update on the council's priorities and service performance for the fourth quarter of the 2024-25 financial year (January-March 2025). Overall performance was described as largely positive, with highlights including strong results in gym memberships, leisure centre visits, and customer satisfaction. Planning determination times remained strong, and inspections of high-risk food premises exceeded targets. However, processing times for Council Tax Support new claims and the delivery of affordable homes were noted as areas showing a negative trend.

Specific performance indicators showed:

• Above target: Processing times for Council Tax Support Change Events, percentage of Housing Benefit overpayment due to LA error/admin delay, customer satisfaction (98%), percentage of major, minor, and other planning applications determined within agreed timescales, percentage of Planning Appeals Allowed (cumulative), percentage of high-risk food premises inspected within target timescales, number of gym memberships, and number of visits to leisure centres.
• Near target: Percentage of Council Tax Collected (98.18% against a target of 99%) and percentage of Non-domestic rates collected (97.45% against a target of 99%).
• Below target: Processing times for Council Tax Support new claims (23 days against a target of 20 days), processing times for Housing Benefit Change of Circumstances (5 days against a target of 4 days), percentage of official land charge searches completed within 10 days (86% against a target of 90%), number of affordable homes delivered (56 against a target of 100), and missed bins per 100,000 collections (101 against a target of 80).

The report detailed reasons for performance below target, including operational challenges such as staffing shortages and vehicle downtime affecting bin collections, and delays in affordable housing projects.

Financial Performance Report 2024-25 Quarter 4

The committee reviewed the outturn position for the 2024-25 financial year. The revenue outturn showed a positive variation of £0.262 million, an improvement on the Q3 forecast. This positive variation allows for planned transfers to the Financial Resilience Reserve and the Transformation Reserve. However, concerns were raised about financial performance in certain service areas, particularly those reliant on income from fees and charges, such as public conveniences and car parks.

Key financial points included:

• A net underspend of £0.262 million for the financial year.
• Transfers to the Financial Resilience Reserve (£0.516 million) and the Transformation Reserve (£0.262 million).
• Concerns regarding income shortfalls in public conveniences (£33k), land charges (£17k), cemeteries (£30k), and building control (£29k).
• Income overachievement in green waste and bulky waste fees (£92k).
• A shortfall in commercial property rental income and vacant property costs (£170k).
• An overspend on elections (£93k) due to the trial of tablets for vote counting.
• A net underspend on the Ubico contract (£0.313m), primarily due to savings from waste and recycling rezoning, though offset by additional costs for vehicle hire and premises insurance.
• A positive variation in Treasury Management income (£0.342m) due to higher than anticipated interest rates.
• A capital programme outturn underspend of £0.428 million, with £0.565 million of unspent capital budget recommended for carry forward into the 2025-26 financial year.

Farming Motion Working Group Update

The committee received an update from the Task & Finish Group established to investigate the local impacts of proposed Inheritance Tax (IHT) changes on farmers. The group had consulted with stakeholders including the National Farmers' Union (NFU), tax experts, land agents, and individual farmers.

Key concerns raised by stakeholders included:

• High agricultural land values in relation to farming returns, potentially distorted by IHT avoidance.
• The vulnerability of UK farmers to global commodity markets and climate change impacts.
• The essential role of farmers as stewards of the land and their contribution to rural communities.
• The difficulty of succession planning for family farms, which involves more than just wealth transfer.
• The need for a stable and predictable policy environment for the farming sector.

Specific concerns about the proposed IHT changes highlighted:

• Insufficient time for succession planning before the proposed April 2026 implementation.
• The inclusion of livestock and machinery in IHT assessments, which are vital for farm viability.
• IHT thresholds being borderline for economically sustainable farms in the Cotswolds.
• The inability of many farmers to pay IHT over a 10-year period due to farming economics, potentially forcing intensification or land sales.
• Significant concern within farming communities, impacting investment decisions and leading to job losses.
• Potential negative impacts on the transition to sustainable farming practices required to meet climate and biodiversity goals.
• Concerns about the impact on the Cotswolds National Landscape.

The working group recommended that the council write to the Chancellor of the Exchequer urging reconsideration of the proposals and suggesting alternative policy approaches, such as waiving IHT for land in continuous ownership for seven years, or implementing a pay if you sell capital gains tax principle.

Overview and Scrutiny Committee Annual Report for 2024/25

The committee was presented with the annual report detailing the work undertaken by the Overview and Scrutiny Committee during the 2024-25 civic year. The report highlighted the committee's role in holding the Cabinet to account, contributing to policy development, and conducting valuable scrutiny reviews. It noted that nine recommendations had been made to Cabinet, all of which were accepted. The report also detailed the work of the British Farming Task and Finish Group. The committee resolved to recommend the annual report for submission to Full Council.

Updates from Gloucestershire County Council Scrutiny Committees

Councillor Angus Jenkinson provided an interim update on the Gloucestershire Economic Growth Scrutiny Committee, noting its relevance to local government reorganisation and the county's economic strategy. Further details were promised after the summer recess.

Work Plan and Forward Plan

The committee reviewed and noted its work plan and forward plan, with discussions around the scheduling of upcoming reports, including the Local Plan update and the Publica Transition. The deferral of the ecological emergency item to September was noted due to a busy July schedule. The committee also discussed the possibility of holding two meetings in July to accommodate the volume of reports.