Report of Chief Executive

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 31^st January 2017.

Resolved:-

1.    Thatin accordancewiththeLocalAuthorities(Calculationof Council TaxBase) Regulations 1992(as amendedbytheLocalAuthorities (Calculationof CouncilTax Base)(Amendment)(England)Regulations 2003)andLocalGovernmentFinanceAct2012(Calculationof billing authority’s council taxbaseSection 15):

(i)            TheLocalCouncilTaxSupport Schemefor 2017/18 approvedby Councilon 15 December 2016,beincorporatedinto theCouncil Taxbasesetting as outlined inAppendicesA and B to the submitted report.

(ii)           Thatthe following changes to CouncilTax discounts and exemptions approvedby Cabinet on 5 January 2016 will remain unchanged from1 April2017 andthese areincorporatedinto theCouncilTaxBase:-

-       Propertiesrequiringor undergoing structural alteration or major repairs(ClassD) as allowed by Section 11Aof the LocalGovernmentFinanceAct2012is set at 0%.

-       Vacantand substantiallyunfurnishedproperties (ClassC) asallowed bySection 11Aof the LocalGovernment FinanceAct2012to be entitled to receivea discountof 100%for up to 1 month.If ClassD isapplicablethen there isno entitlementto ClassC.

(iii)          That it be noted that the further discounts and exemptions that were approved by Council on 13 December 2012 will remain unchanged from 1 April 2017 and these are incorporated into the Council Tax Base;

-       Second homes(ClassesA and B)as allowed by Section 1A of theLocalGovernmentFinanceAct2012 is set at 0%.

-       Long-term emptyhomes(ClassC) as allowed by Section 11Aof the LocalGovernmentFinanceAct2012,a surcharge of50%issetallowinga fullchargeof 150%wherethey havebeen unoccupied for morethan 2years.

-       That a continuous6 weekperiodof occupancyisrequired between emptyperiodsbefore afurtherdiscountcan be awarded.

2.    That theamountcalculatedbySouthend-on-SeaCouncilasits CouncilTax Basefor theyear 2017/18shallbe 56,917.61.

3.    That theamount calculatedbySouthend-on-SeaCouncilastheCouncilTax Basein respectof Leigh-on-SeaTownCouncilfortheyear2017/18 shall be 8,717.19.

4.    Thatit be noted thatit willbe necessary forthe Director ofFinance and Resources,in conjunction with theLeaderof theCouncil,to approvethe NDR1formforsubmissionto theDCLG, in line with previous delegated approval,andthattheDirector ofFinance and Resourceswill includeanexplanationin asubsequentreportto Councilasto why itwasnot practicalforCabinet touse itsown delegation.

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