Decision - Council Tax Base and Business Rates Retention forecasts 2023/24

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Decision details

Council Tax Base and Business Rates Retention forecasts 2023/24

Decision Maker: Policy & Resources Committee

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: No


Update on the tax base to be set for council tax 2023/24 and the forecast of business rates to be retained in 2023/24


RESOLVED: That the Committee -


(i)             Agreed the calculation of the council’s tax base for the year 2023/24.


(ii)            Noted the collection rate assumed is 98.75%.


(iii)          Noted the only change to the Discretionary Council Tax Reduction Scheme agreed at Council on 3 February 2022 is to reflect government changes to the National Living Wage as set out in paragraph.


(iv)          Agreed that 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 2023/24 shall be as follows:-

2.3.1 Brighton and Hove in whole – 91,986.3 (detail in appendix 1)

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

2.3.3 Hanover Crescent Enclosure Committee – 41.5 (detail in appendix 2)

2.3.4 Marine Square Enclosure Committee – 69.1 (detail in appendix2)

2.3.5 Parish of Rottingdean – 1,666.6 (detail in appendix 2)


(v)           Agreed 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.


(vi)          Agreed 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 3.11.


(vii)         Noted that the amount forecast to be received by the council in 2023/24 from its share of local business rates and section 31 Local Government Act 2003 compensation grants is £79.868m, based on the latest data.


(viii)       Delegated the agreement of the final business rates forecast and the NNDR1 2023/24 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 2023.

Report author: Heather Bentley

Publication date: 19/01/2023

Date of decision: 19/01/2023

Decided at meeting: 19/01/2023 - Policy & Resources Committee

Accompanying Documents:


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