Issue - meetings

NATIONAL NON-DOMESTIC RATE RETURN 1 (NNDR1) - 2022/23

Meeting: 13/01/2022 - Council Tax Setting Committee (Item 23)

23 NATIONAL NON-DOMESTIC RATE RETURN 1 (NNDR1) - 2022/23 pdf icon PDF 247 KB

REPORT OF THE SERVICE DIRECTOR – CUSTOMERS

 

To inform Members of the reporting processes for the NNDR1 Return.

Additional documents:

Decision:

RESOLVED: That the Committee:

 

(1)       Approve the Draft NNDR 1

 

(2)       Note that a draft version of the NNDR was sent to Councils by the Department for Levelling Up Housing and Communities (DLUHC) at 17.09hrs on Friday 17th December 2021.  The final version of the NNDR 1 will need to be returned to DLUHC by Monday 31st January 2022.

 

(3)       Delegate any amendments to the return resulting from changes to the form and any additional guidance, to the Service Director – Customers in consultation with the Service Director – Resources and the Committee Chair.

 

REASON FOR DECISIONS: To comply with statutory requirements.

Minutes:

Audio Recording – 8:10

 

The Service Director – Customers presented the report entitled National Non-Domestic Rate Return 1 (NNDR1) 2022/23 along with the appendix Draft NNDR1 Return.

 

The Service Director – Customers drew attention to points including:

 

·                This was a statutory return to be submitted to the Department for Levelling Up Housing and Communities by the 31st of January

·                This return is the best estimate of an NNDR to be collected in the following year

·                The return follows the autumn statement every year and there are usually a number of iterations and amendments that follow;

·                The form was received on 17 December 2021 and the return was not yet in its final form

·                There were likely to be further changes even after we have submitted the return on the 31st of January because as detailed in 8.10 of the report there are references there to some reliefs to be incorporated but as it currently stands do not form part of the NNDR1 return template.

 

The following Members asked questions:

 

·                Councillor Claire Strong

 

In response to questions the Systems and Technical Manager advised that

 

·                The return had to be made by the 31st of January and all changes to the return would be made by then including changes to transitional relief support supporting small businesses and the 50% retail relief being granted next year

·                A record of changes made would be provided to Members of the Committee

 

RESOLVED: That the Committee:

 

(1)       Approve the Draft NNDR 1

 

(2)       Note that a draft version of the NNDR was sent to Councils by the Department for Levelling Up Housing and Communities (DLUHC) at 17.09hrs on Friday 17th December 2021.  The final version of the NNDR 1 will need to be returned to DLUHC by Monday 31st January 2022.

 

(3)       Delegate any amendments to the return resulting from changes to the form and any additional guidance, to the Service Director – Customers in consultation with the Service Director – Resources and the Committee Chair.

 

REASON FOR DECISIONS: To comply with statutory requirements.