Decision - Council Tax Base and Business Rates Retention forecasts 2024/25

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Decision details

Council Tax Base and Business Rates Retention forecasts 2024/25

Decision Maker: Strategy, Finance & City Regeneration Committee

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: No


To provide information to enable Members to agree the council tax base for 2024/25 and note the estimated income through the Business Rates Retention Scheme 2024/25.


91.1    The Committee considered a report of the Chief Finance Officer. The report is an annual report and sets out the council tax base for the city. Which determines the key factor in raising council tax. This is not just for the council but the police and fire department.

91.2    Councillors Shanks and Councillor Sankey commented and contributed to the debate.




2.1         That Committee agrees the calculation of the council’s tax base for the year 2024/25.


2.2         That Committee notes the collection rate assumed is 98.75%.


2.3         That Committee notes that no change to the Council Tax Reduction scheme is proposed for 2024/25 except that, in accordance with the policy agreed by full Council on 3 February 2022, earnings bands will be uplifted to reflect government changes to the National Living Wage as set out in paragraph 3.7.


2.4         That Committee agreesthat in accordance with the Local Authorities (Calculation of Tax Base) (England) Regulations 2012, the amounts calculated by Brighton & Hove City Council as its council tax base for the year 2024/25 shall be as follows:


2.3.1    Brighton and Hove in whole – 93,574.4 (detail in appendix 1)

2.3.2    Royal Crescent Enclosure Committee – 29.7 (detail in appendix 2)

2.3.3    Hanover Crescent Enclosure Committee – 42.7 (detail in appendix 2)

2.3.4    Marine Square Enclosure Committee – 69.5 (detail in appendix 2)

2.3.5    Parish of Rottingdean – 1,706.2 (detail in appendix 2)


2.5         That Committee agrees that for the purposes of Section 35(1) of the Local Government Finance Act 1992, the expenses of meeting the special levies issued to the council by the Enclosure Committees shall be its special expenses.


2.6         That Committee agrees that the Enclosure Committees and Rottingdean Parish are paid the required Council Tax Reduction Grant of c£4,000 in total, to ensure they are no better or no worse off as a result of the introduction of the Council Tax Reduction Scheme for the reasons set out in paragraph 3.13.


2.7         That Committee notes that the amount forecast to be received by the council in 2024/25 from its share of local business rates and section 31 Local Government Act 2003 compensation grants is £84.911m, based on the latest available data.


2.8         That Committee notes that the amount forecast to be received by the council in 2024/25 from its share of local Council Tax, including an Adult Social Care precept, is £185.100m based on latest available data.


2.9         That Committee delegates the agreement of the final business rates forecast and completion of the NNDR1 2024/25 form to the Chief Finance Officer following consultation with the Chair of this Committee and this will be reflected in the Budget report to this committee in February 2024.


Report author: Heather Bentley

Publication date: 17/04/2024

Date of decision: 25/01/2024

Decided at meeting: 25/01/2024 - Strategy, Finance & City Regeneration Committee

Accompanying Documents:


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