Purpose

This report is to agree the statutory Council
Tax tax base and Business Rates (NNDR)
tax base for 2025-26 which will be used as the basis of estimating
taxation revenues and setting the Brighton & Hove City Council
element of the Band D Council Tax for the Brighton and Hove area.
Also, to agree any changes to the Council Tax Reduction Scheme.

Content

1)          
That Cabinet agrees the calculation of the council’s tax base
for the year 2025/26.

 

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 2025/26 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 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 2025/26 shall be as
follows:-
 
2.3.1   
Brighton and Hove in whole – 95,160.3 (detail in appendix 1).
2.3.2   
Royal Crescent Enclosure Committee – 29.5 (detail in appendix
2).
2.3.3   
Hanover Crescent Enclosure Committee – 39.9 (detail in appendix
2).
2.3.4   
Marine Square Enclosure Committee – 72.2 (detail in appendix
2).
2.3.5   
Parish of Rottingdean – 1,785.8 (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£4,000 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 3.14.

 
7)          
That Cabinet notes that the amount forecast
to be received by the council in 2025/26 from its share of local
business rates and section 31 Local Government Act 2003
compensation grants is £86.520m, based on the latest
available data.

 
8)          
That Cabinet notes that the amount forecast to be
received by the council in 2025/26 from its share of local Council
Tax, including Adult Social Care precepts, is £197.623m based on latest available
data.

 
9)          
That Cabinet delegates the agreement of the
final business rates forecast and completion of the NNDR1 2025/26
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 2025