Issue - meetings

Council Tax Base and Business Rates Yield 2024/25

Meeting: 09/01/2024 - Executive (Item 67)

67 Council Tax Base and Business Rates Yield 2024/25 pdf icon PDF 127 KB

This item is due to be pre-scrutinised at a meeting of the Budget Scrutiny Working Group scheduled to take place on 2nd January 2024.  Any recommendations in respect of this report, subject to the endorsement of the Overview and Scrutiny Committee, will be reported to the Executive Committee in a supplementary pack for this meeting.



The Portfolio Holder for Finance and Enabling presented the Council Tax Base and Business Rates Yield 2024/25. During the presentation it was highlighted that the report was required under the Local Authorities (calculation of Tax Base) Regulations 2012 in order that the following could calculate the Council Tax amounts for the 2024/25 financial year:


·       Redditch Borough Council

·       Worcestershire County Council

·       Police and Crime Commissioner for West Mercia Authority

·       Hereford and Worcestershire Combined Fire Authority

·       Feckenham Parish Council


It was reported that a 2% allowance for non-collection had been included within the report and that Business Rates Yields would be considered at the next Executive Committee meeting,as the Worcestershire and Herefordshire Business Rates Pool meeting was due to take place on 12th January 2024 to finalise arrangements.


Following the presentation of the report some Members queried the non-collection rate percentage. In response officers explained that the non-collection rates were set at 2% and it was hoped that the collection rates would be at 98% although in some years it had been slightly lower. It was always a fine balance between chasing outstanding debt in this area as it could take considerable time and be costly.




1)    The calculation of the council tax base for the whole and parts of the area for 2024/25 be approved and

2)    In accordance with the Local Authorities (Calculation of Tax Base) (England) Regulations 2012, the figures calculated by Redditch Borough Council as its tax base for the whole area be 26,317.1 and for the parts of the area listed below be:


Parish of Feckenham



Rest of Redditch



Total for the Borough