132 Council Tax and Non-Domestic Rates (NDR) Base 2013/14 PDF 65 KB
To consider a report regarding the setting of the Council Tax and Non-Domestic Rates (NDR) Base for 2013/14.
(Report attached)
Additional documents:
Minutes:
The Committee considered a report that would enable it to recommend the level for the Council Tax Base for 2013/14 and the NNDR1.
Officers explained the impact of the Council Tax Support Scheme on the Council Tax Base, noting that the Base had dropped by a significant amount as a result. However, the shortfall that would result was expected to be offset by a grant for the financial year allocated for this reason.
Members were also asked to approve the NNDR1, a new requirement of the Local Government Finance Bill 2012. It was noted that there were potential financial benefits that could accrue to the Council through the changes to the collection of NNDR. However, members’ attention was drawn to the fact that Redditch was a tariff authority and would henceforward be subsidising other local authorities whose NNDR base was not sufficient to meet local needs.
Members discussed the connection between the NNDR and the pooling arrangements with Local Enterprise Partnerships. The view was expressed by Officers that the decision to be part of the Greater Birmingham and Solihull LEP Pool still appeared to be of the greatest potential benefit to the Council.
RECOMMENDED that
1) the calculation of the Council’s Tax Base for the whole and parts of the area for 2013/14, as detailed in the Appendices to the report, be approved;
2) in accordance with the Local Authorities (Calculation of Tax Base) Regulations 1992, the figures calculated by the Redditch Borough Council as its tax base for the whole area for the year 2013/14 be 23,787.62 and for the parts of the area listed below be:
Parish of Feckenham 362.08
Rest of Redditch 23,425.54
23,787.62
3) the Calculation of the NNDR1 as detailed in Appendix B to this report be approved.