Decision - Council Tax Base and Business Rates Retention Forecasts 2026/27

This report will set out the council tax base and business rates retention forecasts for the 2026/27 budget.

1) That Cabinet agrees the calculation of the council's tax base for the year 2026/27. 2) That Cabinet notes the collection rate assumed is 98.75%. 3) That Cabinet notes that no change to the Council Tax Reduction scheme is proposed for 2026/27 except that, in accordance with the policy agreed by full Council on 3 February 2022, earnings bands will be uplifted to reflect government changes to the National Living Wage as set out in paragraph 3.7. 4) That Cabinet agrees that in accordance with the Local Authorities (Calculation of Tax Base) (England) Regulations 2012, the amounts calculated by Brighton & Hove City Council as its council tax base for the year 2026/27 shall be as follows:- i) Brighton and Hove in whole – 96,316.1 (detail in appendix 1). ii) Royal Crescent Enclosure Committee – 29.7 (detail in appendix 2). iii) Hanover Crescent Enclosure Committee – 41.1 (detail in appendix 2). iv) Marine Square Enclosure Committee – 73.7 (detail in appendix 2). v) Parish of Rottingdean – 1,775.2 (detail in appendix 2). 5) That Cabinet agrees that for the purposes of Section 35(1) of the Local Government Finance Act 1992, the expenses of meeting the special levies issued to the council by the Enclosure Committees shall be its special expenses. 6) That Cabinet agrees that the Enclosure Committees and Rottingdean Parish are paid the required Council Tax Reduction Grant of c£5,000 in total, to ensure they are no better or no worse off because of the introduction of the Council Tax Reduction Scheme for the reasons set out in paragraph 3.15. 7) That Cabinet notes that the amount forecast to be received by the council in 2026/27 from its share of local Council Tax, including Adult Social Care precepts, is £210.010m based on latest available data. 8) That Cabinet delegates the agreement of the final business rates forecast and completion of the NNDR1 2026/27 form to the Section 151 Chief Financial Officer following consultation with the Cabinet Member for Finance & City Regeneration and this will be reflected in the General Fund Budget report to Cabinet in February 2026. 9) That Cabinet notes that the amount forecast to be received by the council in 2026/27 from its share of local business rates and section 31 Local Government Act 2003 compensation grants is £58.442m, based on the provisional local government finance settlement.

The appendix calculates the tax base for Royal Crescent, Hanover Crescent, Marine Square and Rottingdean Parish. It sets out the number of dwellings, discounts, relevant amounts and collection rates used to calculate each tax base.