Purpose

This report will set out the council tax base
and business rates retention forecasts for the 2026/27 budget.

Content

1)            
That Cabinet agrees the calculation of the council’s tax base
for the year 2026/27.

 

2)            
That Cabinet notes the collection rate assumed is 98.75%.

 

3)            
That Cabinet notes that no change to the Council Tax Reduction
scheme is proposed for 2026/27 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.

 

4)            
That Cabinet agrees 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 2026/27 shall be as follows:-
 
i)              
Brighton and Hove in whole – 96,316.1 (detail in appendix
1).
ii)             
Royal Crescent Enclosure Committee – 29.7 (detail in appendix
2).
iii)           
Hanover Crescent Enclosure Committee – 41.1 (detail in
appendix 2).
iv)           
Marine Square Enclosure Committee – 73.7 (detail in appendix
2).
v)            
Parish of Rottingdean – 1,775.2 (detail in appendix 2).
 

5)            
That Cabinet 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.

 

6)            
That Cabinet agrees that the Enclosure Committees and Rottingdean
Parish are paid the required Council Tax Reduction Grant of
c£5,000 in total, to ensure they are no better or no worse
off because of the introduction of the Council Tax Reduction Scheme
for the reasons set out in paragraph 3.15.

 

7)            
That Cabinet notes that the amount forecast to be received by the
council in 2026/27 from its share of local Council Tax, including
Adult Social Care precepts, is £210.010m based on latest
available data.

 

8)            
That Cabinet delegates the agreement of the final business rates
forecast and completion of the NNDR1 2026/27 form to the Section
151 Chief Financial Officer following consultation with the Cabinet
Member for Finance & City Regeneration and this will be
reflected in the General Fund Budget report to Cabinet in February
2026.

 

9)            
That Cabinet notes that the amount forecast to be received by the
council in 2026/27 from its share of local business rates and
section 31 Local Government Act 2003 compensation grants is
£58.442m, based on the provisional local government finance
settlement.