The report of the Director of Finance (Document “AM”) estimates the Council’s Council Tax and Business Rates bases for 2022-23. These bases in turn determine the amount of taxation raised in 2022-23.

Section A of this report estimates the Council Tax Base. This involves considering: total dwellings in the district; exemptions, discounts and the Council Tax Reduction Scheme among others items.

Section B estimates the Business Rates base, starting with the total rateable value of property used by businesses in the district.

Section C summarises the implications of the tax bases for the 2022-23 revenue budget.

Recommended -

(1)       That the number of Band D equivalent properties for 2021-22 for the whole of the Bradford Metropolitan District is fixed at 143,420 (as set out in Appendix A, line 13 of Document “AM”).

(2)       That the Council Tax Base for 2021-22 for each Parish (set out in Appendix B of Document “AM”) is approved.

(3)       Further that Bradford’s £1.12mm share of the anticipated 2021-22 Council Tax surplus is approved. Also that the Police and Fire share of the surplus (as set out in 6.3 of Document “AM”) is noted.

(4)       That the latest estimate of the gross shares of Business Rates income for 2022-23, are noted. These are set out below:

50% is paid to Central Government - £64.6m 1% is paid to the West Yorkshire Fire Authority - £1.29m 49% is retained by the Council - £63.3m

(5)       That authority is delegated to the Section 151 officer in consultation with the Leader of the Council to make any necessary amendments to the Business Rates estimate

arising from the completion of the 2022-23 NNDR1 form and to include the amended figures in the 2022-23 Budget papers for Council.

(Andrew Cross07870 386523)

Resolved -

(1)       That the number of Band D equivalent properties for 2021-22 for the whole of the Bradford Metropolitan District is fixed at 143,420 (as set out in Appendix A, line 13 of Document “AM”).

(2)       That the Council Tax Base for 2021-22 for each Parish (set out in Appendix B of Document “AM”) is approved.

(3)       Further that Bradford’s £1.12mm share of the anticipated 2021-22 Council Tax surplus is approved. Also that the Police and Fire share of the surplus (as set out in 6.3 of Document “AM”) is noted.

(4)       That the latest estimate of the gross shares of Business Rates income for 2022-23, are noted. These are set out below:

50% is paid to Central Government - £64.6m 1% is paid to the West Yorkshire Fire Authority - £1.29m 49% is retained by the Council - £63.3m

(5)       That authority is delegated to the Section 151 officer in consultation with the Leader of the Council to make any necessary amendments to the Business Rates estimate

arising from the completion of the 2022-23 NNDR1 form and to include the amended figures in the 2022-23 Budget papers for Council.

(Andrew Cross07870 386523)

ACTION: Director of Finance

The report of the Director of Finance (Document “AM”) estimated the Council’s Council Tax and Business Rates bases for 2022-23. These bases in turn determined the amount of taxation raised in 2022-23.

Section A of the report estimated the Council Tax Base. This involved considering: total dwellings in the district; exemptions, discounts and the Council Tax Reduction Scheme among other items.

Section B estimated the Business Rates base, starting with the total rateable value of property used by businesses in the District.

Section C summarised the implications of the tax bases for the 2022-23 revenue budget.

The Leader commented that the authority had only limited scope regarding business rates as the level was set by Government, with a percentage being retained by the Local Authority.

A member of the Opposition Group referred to the collection fund deficit of £6.4m to be spread over 3 years reported to the Executive in January 2021. He noted that this year there was an emerging Council Tax surplus of £1.125m and asked how the anticipated deficit had been accounted for.  The Director of Finance responded that in 2021 the Council received Council Tax income guarantee monies which would be used to offset the deficit.  In response to his question regarding whether the £1.5m grant in respect of homelessness prevention reported in the press had been included in the base budget assumptions the Director of Finance undertook to provide him with a response.

Resolved -

(1)       That the number of Band D equivalent properties for 2022-23 for the whole of the Bradford Metropolitan District is fixed at 143,420 (as set out in Appendix A, line 13 of Document “AM”).

(2)       That the Council Tax Base for 2022-23 for each Parish (set out in Appendix B of Document “AM”) is approved.

(3)       Further that Bradford’s £1.12m share of the anticipated 2021-22 Council Tax surplus is approved. Also that the Police and Fire share of the surplus (as set out in 6.3 of Document “AM”) is noted.

(4)       That the latest estimate of the gross shares of Business Rates income for 2022-23, are noted. These are set out below:

50% is paid to Central Government - £64.6m, 1% is paid to the West Yorkshire Fire Authority - £1.29m, 49% is retained by the Council - £63.3m

(5)       That authority is delegated to the Section 151 officer in consultation with the Leader of the Council to make any necessary amendments to the Business Rates estimate arising from the completion of the 2022-23 NNDR1 form and to include the amended figures in the 2022-23 Budget papers for Council.

 (Andrew Cross07870 386523)

ACTION: Director of Finance