Issue - meetings
NATIONAL NON-DOMESTIC RATE RETURN 1 (NNDR1) - 2026/2027
Meeting: 29/01/2026 - Council Tax Setting Committee (Item 8)
8 NATIONAL NON-DOMESTIC RATE RETURN 1 (NNDR1) 2026/27 
PDF 152 KB
REPORT OF THE DIRECTOR – RESOURCES
To inform Members of the reporting processes for the NNDR 1 Return and to approve the Draft NNDR1 Return for 2026/27.
Additional documents:
Decision:
RESOLVED:
(1) That the Draft NNDR 1 was approved.
(2) That it be noted that the final version of the NNDR1 would need to be returned to MHCLG by Tuesday 3 February.
(3) That the Committee delegated any amendments to the return resulting from changes to the return and any additional guidance to the Director – Resources in consultation with the Committee Chair.
REASON FOR DECISIONS: To comply with statutory requirements.
Minutes:
Audio recording – 5 minutes 36 seconds
The Director – Resources presented the report entitled ‘National Non-Domestic Rate Return 1 (NNDR1) - 2026/2027’ and advised that:
· Several changes had been made by the Government to the return as detailed in the report.
· The Draft NNDR1 at Appendix 1 to the report contained some incorrect data, therefore, delegation of authority to the Director – Resources had been included in the recommendations to allow further changes to be made before the final return was submitted.
· A short extension on the submission on the return had been applied for.
· The Committee were asked to approve the Draft NNDR1, subject to further changes in consultation with the Chair of the Committee.
The following Members asked questions:
· Councillor Ian Albert
· Councillor Ralph Muncer
In response to questions, the Revenues Manager advised that:
· Changes to the return included five multipliers instead of two as common in previous years, a new rating list which had increased valuations, five transitional relief schemes and additional support for small businesses that would lose business rate relief from 1 April.
· Data anomalies produced by their system had been found, and they were working with neighbouring authorities who used the same system to find these.
· The Transitional Relief scheme would allow for a gradual increase in bills for businesses over three years rather than an immediate increase.
· The recently announced 15% relief for pubs and hospitality would not change the NNDR1 template.
· Criteria to qualify for the 15% relief would be strict.
· Business rate changes from their software suppliers were expected on 13 February, and it was hoped that the pubs and hospitality relief would be included in these changes before business rate bills were issued at the end of March.
In response to questions, the Director – Resources advised that the Draft NNDR1 estimated the income for the Council from non-domestic rates rather than what bills for businesses would amount to, which would be set out in a future document.
The Director – Resources advised that the deadline to submit the final version of the NNDR1 would be Tuesday 3 February rather than 31 January as detailed in their verbal update.
Councillor Ian Albert proposed, and Councillor Val Bryant seconded and, following a vote, it was:
RESOLVED:
(1) That the Draft NNDR 1 was approved.
(2) That it be noted that the final version of the NNDR1 would need to be returned to MHCLG by Tuesday 3 February.
(3) That the Committee delegated any amendments to the return resulting from changes to the return and any additional guidance to the Director – Resources in consultation with the Committee Chair.
REASON FOR DECISIONS: To comply with statutory requirements.