Purpose

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.

Content

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.

 

Resolved

 
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.