Decision details

Council Tax Base and Non Domestic Rating Base 2021/22

Decision Maker: Cabinet

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: Yes


The Cabinet considered a report of the Executive Director (Finance and Resources) concerning the calculation of the Council Tax Base for 2021/22 and the submission of the National Non Domestic Rates (NNDR1) form to the Ministry of Housing, Communities and Local Government (MHCLG) by 31st January 2021.




In respect ofthe CouncilTaxBase;


In accordancewiththeLocalAuthorities(Calculationof Council TaxBase) Regulations 1992(as amendedbytheLocalAuthorities (Calculationof CouncilTax Base)(Amendment)(England)Regulations 2003)andLocalGovernmentFinanceAct2012(Calculationof billing authoritys council taxbaseSection 15):


1. From 1st April 2021 the premium for properties (empty for 10 years or more) will be increased to 300%.


2. The amount calculated by Southend-on-Sea Borough Council as its Council Tax Base for the year 2021/22 shall be 58,630.49.


3. The amount calculated by Southend-on-Sea Borough Council as the Council Tax Base in respect of Leigh-on-Sea Town Council for the year 2021/22 shall be 8,762.69.


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


4. That the NNDR1 form for 2021/22 at Appendix C to the submitted report be approved for submission to MHCLG.


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 2021/22.


Other Options




Note: This is an Executive Function

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

Cabinet Member: Cllr Gilbert

Report author: Joe Chesterton

Publication date: 15/01/2021

Date of decision: 14/01/2021

Decided at meeting: 14/01/2021 - Cabinet

Effective from: 23/01/2021

Accompanying Documents:


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