Issue - meetings

NATIONAL NON-DOMESTIC RATE RETURN 1 (NNDR1) - 2023/24

Meeting: 30/01/2023 - Council Tax Setting Committee (Item 36)

36 NATIONAL NON-DOMESTIC RATE RETURN 1 (NNDR1) - 2023/24 pdf icon PDF 247 KB

REPORT OF THE SERVICE DIRECTOR – CUSTOMERS

 

To inform Members of the reporting processes for the NNDR 1 Return

To approve the Draft NNDR 1 Return for 2023/24. This will be made available to Members as soon as possible ahead of the meeting.

Additional documents:

Decision:

RESOLVED:

 

(1)   That the Draft NNDR 1 was approved.

 

(2)   That it was noted that a second draft version of the NNDR1 form was sent to Councils by the Department for Levelling Up Housing and Communities (DLUHC) on Wednesday 4th January 2023. The final version of the NNDR 1 will need to be returned to DLUHC by Monday 31st January 2023.

 

(3)   That the Committee delegated 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 DECISION: To comply with statutory requirements.

 

Minutes:

Audio recording – 8 minutes 30 seconds

 

The Service Director – Customers presented the report entitled ‘National Non-Domestic Rate Return 1 (NNDR1) 2023/24’ and advised of the following:

 

·       This is another statutory return, which is required to be returned by 31 January 2023. It is the best estimate of NNDR to be collected in 2023/24 and enables the Council to provide the government an estimate of NNDR income in 2023/24.

·       This traditionally follows on from the governments Autumn Statement and considers any Business Rates changes.

·       The form to be completed is sent to Councils with very little time to complete. This year it was received on the 4 January and a new valuation list provided on the 9 January 2023.

·       Due to the tight turnaround, recommendation 2.3 delegates authority to make changes to the return to finalise and submit it.

 

The Systems and Technical Manager advised:

 

·       The new valuation list was to take effect from 1 April 2023.

·       The current Gross Rates Payable is £102.5 million, in April 2023 it will rise to £118.5 million.

·       As part of the Autumn Statement the government announced a package of measures to support properties affected by the changes. These included a transitional scheme to cap upward transition, an increase to hospitality and leisure relief and a small business support scheme.

·       Proposals to reduce the Business Rates paid by businesses who make investments had been delayed until April 2024.

·       The combination of all the changes outlined makes being precise difficult, but Officers have made their best effort to be as accurate as possible.

 

Councillor Claire Strong commended the Officers for the work carried out to produce these reports, which was a complex piece of work.

 

In response to questions from Councillor Strong, the Systems and Technical Manager advised that the public toilet relief was for those lavatories in current use. The rates are paid by the Council on all the lavatories and therefore the Council receive the relief. The rates are then pooled between the district council, County Council and the PCC and redistributed.

 

Councillor Ian Albert proposed and Councillor Elizabeth Dennis-Harburg seconded and, following a vote, it was:

 

RESOLVED:

 

(1)   That the Draft NNDR 1 was approved.

 

(2)   That it was noted that a second draft version of the NNDR1 form was sent to Councils by the Department for Levelling Up Housing and Communities (DLUHC) on Wednesday 4th January 2023. The final version of the NNDR 1 will need to be returned to DLUHC by Monday 31st January 2023.

 

(3)   That the Committee delegated 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 DECISION: To comply with statutory requirements.