Issue - meetings
Council Tax Base and National Non Domestic Rating Base 2018/19
Meeting: 31/01/2018 - Policy and Resources Scrutiny Committee (Item 701)
701 Council Tax Base and Non Domestic Rating Base 2018/19 
PDF 156 KB
The report has been circulated with the Cabinet Agenda for its meeting on 18th January 2018. The relevant Minute and report has been referred direct to the Scrutiny Committee for consideration.
Additional documents:
Minutes:
The Committee considered Minute 645 of Cabinet held on 18th January 2018, which had been referred direct to the Scrutiny Committee together with a report of the Chief Executive concerning the calculation of the Council Tax Base for 2017/18 and the submission of the National Non Domestic Rates (NNDR1) form to the Department of Communities and Local Government (DCLG) by 31st January 2018.
Resolved:-
That the following decisions of Cabinet be noted:
“1.That 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):
(i) The Local Council Tax Support Scheme for 2018/19 approved by Council on 14 December 2017,be incorporated into the Council Tax base setting as outlined in Appendices A and B to the submitted report.
(ii) That the following changes to Council Tax discounts and exemptions approved by Cabinet on 5 January 2016 will remain unchanged from 1st April 2018 and these are incorporated into the Council Tax Base:-
• Properties requiring or undergoing structural alteration or major repairs (Class D) as allowed by Section 11A of the Local Government Finance Act 2012 is set at 0%; and
• Vacant and substantially unfurnished properties (Class C) as allowed by Section 11A of the Local Government Finance Act 2012 to be entitled to receive a discount of 100% for up to 1 month.
(iii) That it be noted that the further discounts and exemptions that were approved by Council on 13 December 2012 will remain unchanged from 1st April 2018 and these are incorporated into the Council Tax Base;
• Second homes (Classes A and B) as allowed by Section 1A of the Local Government Finance Act 2012 is set at 0%.
• Long-term empty homes (Class C) as allowed by Section 11A of the Local Government Finance Act 2012, a surcharge of 50% is set allowing a full charge of 150% where they have been unoccupied for more than 2 years; and
• That a continuous 6 week period of occupancy is required between empty periods before a further discount can be awarded.
2. That the amount calculated by Southend-on-Sea Council as its Council Tax Base for the year 2018/19 shall be 57,611.55.
3. That the amount calculated by Southend-on-Sea Council as the Council Tax Base in respect of Leigh-on-Sea Town Council for the year 2018/19 shall be 8,779.95.
4. That the NNDR1 form attached at Appendix C to the submitted report be approved for submission to DCLG.”
Note:- This is an Executive Function.
Executive Councillor:- Lamb
Meeting: 18/01/2018 - Cabinet (Item 645)
645 Council Tax Base and National Non Domestic Rating Base 2018/19 PDF 156 KB
Report of the Chief Executive
Additional documents:
- CE24 Council Tax Base Report 2018-19 - Appendices A - B, item 645
PDF 11 KB
- CE24 NNDR1 2018-19 form - Appendix C, item 645
PDF 19 KB
Minutes:
The Cabinet considered a report of the Chief Executive concerning the calculation of the Council Tax Base for 2017/18 and the submission of the National Non Domestic Rates (NNDR1) form to the Department of Communities and Local Government (DCLG) by 31st January 2018.
Resolved:
1. That 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):
(i) The Local Council Tax Support Scheme for 2018/19 approved by Council on 14 December 2017,be incorporated into the Council Tax base setting as outlined in Appendices A and B to the submitted report.
(ii) That the following changes to Council Tax discounts and exemptions approved by Cabinet on 5 January 2016 will remain unchanged from 1st April 2018 and these are incorporated into the Council Tax Base:-
• Properties requiring or undergoing structural alteration or major repairs (Class D) as allowed by Section 11A of the Local Government Finance Act 2012 is set at 0%; and
• Vacant and substantially unfurnished properties (Class C) as allowed by Section 11A of the Local Government Finance Act 2012 to be entitled to receive a discount of 100% for up to 1 month.
(iii) That it be noted that the further discounts and exemptions that were approved by Council on 13 December 2012 will remain unchanged from 1st April 2018 and these are incorporated into the Council Tax Base;
• Second homes (Classes A and B) as allowed by Section 1A of the Local Government Finance Act 2012 is set at 0%.
• Long-term empty homes (Class C) as allowed by Section 11A of the Local Government Finance Act 2012, a surcharge of 50% is set allowing a full charge of 150% where they have been unoccupied for more than 2 years; and
• That a continuous 6 week period of occupancy is required between empty periods before a further discount can be awarded.
2. That the amount calculated by Southend-on-Sea Council as its Council Tax Base for the year 2018/19 shall be 57,611.55.
3. That the amount calculated by Southend-on-Sea Council as the Council Tax Base in respect of Leigh-on-Sea Town Council for the year 2018/19 shall be 8,779.95.
4. That the NNDR1 form attached at Appendix C to the submitted report be approved for submission to DCLG.
Reason for Decision
To comply with the relevant statutory requirements.
Other Options
None.
Note:- This is an Executive Function.
Referred direct to Policy and Resources Scrutiny Committee.
Executive Councillor:- Lamb
