Report of Strategic Director (Finance and Resources) attached

The Council considered a report of the Strategic Director (Finance and Resources) concerning the calculation of the Council Tax Base for 2019/20 and the submission of the National Non Domestic Rates (NNDR1) form to the Department of Communities and Local Government (DCLG) by 31^st January 2019.

Resolved:

In respect of the Council Tax Base:

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 2019/20 approved by Council on 13 December 2018, 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, with the exception of the premium increase from 50% to 100% on Long Term Empty properties (those properties which have been empty for over 2 years or more) from 1 April 2019, these will be 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%;

·      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.

·      The second homes discount and exemption (Classes A and B) that were approved by Council on 13 December 2012 will remain unchanged from 1 April 2019 and these are incorporated into the Council Tax Base;

·      Long-term empty homes (Class C) as allowed by Section 11A of the Local Government Finance Act 2012, a current surcharge of 50% is set allowing a full charge of 150% where they have been unoccupied for more than 2 years.  From April 2019 this surcharge will increase to 100% allowing a full charge of 200%;

·      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 2019/20 shall be 58,424.44 (Appendix A).

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 2019/20 shall be 8,839.09 (Appendix B).

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

4. That the NNDR1 form at Appendix C to the submitted report be approved for submission to the Ministry of Housing, Communities and Local Government.

Reasons 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 2019/20.

Other options:

None

Note: This is an Executive Function

Referred direct to: Policy and Resources Scrutiny Committee

Cabinet Member: Cllr Lamb