Minute 690 (Cabinet Book 1, Agenda Item No. 4 refers)

Referred direct by Cabinet

The Committee considered Minute 690 of the meeting of Cabinet held on 16^th January 2020, which had been referred direct to Scrutiny, together with a report of the Executive Director (Finance and Resources), concerning the calculation of the Council Tax Base for 2020/21 and the submission of the National Non Domestic Rates (NNDR1) form to the Ministry of Housing, Communities and Local Government (MHCLG) by 31^st January 2020.

Resolved:

That the following decision of Cabinet, be noted:-

“In respect of the Council Tax Base:

In accordance with the Local Authorities (Calculation of Council Tax Base) Regulations 1992 (as amended by the Local Authorities (Calculation of Council Tax Base) (Amendment) (England) Regulations 2003) and Local Government Finance Act 2012 (Calculation of billing authority’s council tax base section 15):

1. From 1^st April 2020 the premium for properties (empty for 5 years but less than 10 years) will be increased to 200%.

2. The amount calculated by Southend-on-Sea Borough Council as its Council Tax Base for the year 2020/21 shall be 58,680.94.

3. That 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 2020/21 shall be 8,845.24.

4. That the new Care Leavers Council Tax Relief Policy set out at Appendix A to the submitted report be endorsed and the subsequent impact on the Council Tax Base, be noted.

In respect of the Non-Domestic Rates Base (NNDR1 Form):-

5. The NNDR1 form attached at Appendix D to the report, be approved for submission to MHCLG.

Note: This is an Executive Function

Cabinet Member: Cllr Gilbert

Report of Executive Director (Finance and Resources) attached

The Cabinet considered a report of the Executive Director (Finance and Resources) concerning the calculation of the Council Tax Base for 2020/21 and the submission of the National Non Domestic Rates (NNDR1) form to the Ministry of Housing, Communities and Local Government (MHCLG) by 31st January 2020.

Resolved:-

In respect of the Council Tax Base

In accordance with the Local Authorities (Calculation of Council Tax Base) Regulations 1992 (as amended by the Local Authorities (Calculation of Council Tax Base) (Amendment) (England) Regulations 2003) and Local Government Finance Act 2012 (Calculation of billing authority’s council tax base Section 15):

1.  From 1st April 2020 the premium for properties (empty for 5 years but less than 10 years) will be increased to 200%.

2.  The amount calculated by Southend-on-Sea Borough Council as its Council Tax Base for the year 2020/21 shall be 58,680.94.

3.  That 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 2020/21 shall be 8,845.24.

4.  That the new Care Leavers Council Tax Relief Policy set out at at Appendix A to the submitted report be endorsed and the subsequent impact on the Council Tax Base, be noted.

In respect of the Non-Domestic Rates Base (NNDR1 Form)

5.  The NNDR1 form attached at Appendix D to the 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 2020/21.

Other Options

None

Note: This is an Executive Function

Referred direct to Policy and Resources Scrutiny Committee

Cabinet Member: Cllr Gilbert