The Cabinet considered a report of the Executive Director (Finance and Resources) concerning the calculation of the Council Tax Base for 2023/24 and the submission of the National Non-Domestic Rates (NNDR1) form to the Ministry of Housing, Communities and Local Government (MHCLG) by 31st January 2023.

Members of the Cabinet received a copy of Appendix C (NNDR Form).

Resolved:

In respect ofthe CouncilTaxBase:

1. That the amount calculated by Southend-on-Sea City Council as its Council Tax Base for the financial year 2023/24 shall be set at 59,746.14, as set out in Appendix A to the submitted report.

2. That the amount calculated by Southend-on-Sea City Council as the Council Tax Base in respect of Leigh-on-Sea Town Council for the financial year 2023/24 shall be set at 9,135.15, as set out in Appendix B to the submitted report.

In respect of a change in the qualifying period of Council Tax discount entitlement for vacant properties:

3. That from 1 April 2023, Southend-on-Sea City Council reduces the 100% discount available for properties that are unoccupied and unfurnished from one calendar month to 14 days.

In respect that if new legislation receives royal ascent which makes changes to Council Tax for long term empty properties and introduces new second home premiums that:

4. That from 1 April 2024, Southend-on-Sea City Council applies a premium of up to a 100% charge on properties that have been classified as vacant for more than 1 year.

5. that from 1 April 2024, Southend-on-Sea City Council applies a 100% premium charge to properties that are classified as second homes (a furnished property that is not the main residence of any individual).

In respect ofthe National Non-DomesticRates Base (NNDR1Form):

6. That the NNDR1 form for 2023/24, set out at Appendix C to the report, be submitted to DLUHC by 31 January 2023.

Reason for decision:

The setting of the Council Tax Base and National Domestic Rating Base enables the calculation of the core funding derived through local taxation that is used to finance the Council’s proposed budget for 2023/24.

Other Options

None

Note: This is an Executive Function

Eligible for call-in to: Policy and Resources Scrutiny Committee

Cabinet Member: Cllr George