Issue - meetings

Council Tax Base and Non Domestic Rating Base 2025/26

Meeting: 30/01/2025 - Policy and Resources Scrutiny Committee (Item 51)

51 Council Tax Base and Non Domestic Rating Base 2025/26 pdf icon PDF 181 KB

Additional documents:

Minutes:

The Committee considered the report of the Executive Director of Finance and Resources, which had been referred direct by the Cabinet from the meeting held on 13 January 2025, concerning the calculation of the Council Tax Base for 2025/26 and the submission of the National Non Domestic Rates (NNDR1) form to the Ministry of Housing, Communities and Local Government (MHCLG) by 31st January 2025.

 

Resolved:


That the following decision of Cabinet, be noted:

 

“That Cabinet approves:

 

1.     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):

 

2.     The 2025/26 Council Tax Base will be set as follows:

 

Southend-on-Sea City Council 60,860.63 (Appendix A)

Leigh-on-Sea Town Council 9,104.04 (Appendix B)

 

3.     The continuation of the locally defined discounts for the 2025/26 financial year commencing 1 April 2025. (Paragraphs 4.12 (i – vi), 4.13, 4.14 and 4.15)

 

4.     Council approved the implementation of a 100% premium charge, payable from 1 April 2025 for properties that are classified as second homes (furnished but not the main residence of any individual). This report seeks to endorse this decision. At the time of the last report, the Council agreed to apply the premium in line with the government guidance in respect of exceptions; this guidance has since been set as legislation and is now mandatory. The Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024

 

5.     The National Non-Domestic Rates Base for 2025/26, to be submitted to Department of Levelling Up, Housing & Communities (DLUHC). The NNDR1 return for 2025/26 (to follow) will be presented at Appendix C.

 

6.     The updated Non-Domestic Rates Discretionary Rate Relief Policy presented at Appendix D.

 

7.     The updated Council Tax Young Care Leavers Policy presented at Appendix E.”

 

Note: This is an Executive Function

Cabinet Member: Cllr P Collins, Cabinet Member for Finance, Assets and Investments

 

 

 


Meeting: 13/01/2025 - Cabinet (Item 5.)

5. Council Tax Base and Non Domestic Rating Base 2025/26 pdf icon PDF 4 MB

Report of Executive Director (Finance and Resources) to follow

Additional documents:


 

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