Issue - meetings

Non Domestic Rates Estimates 2019/20

Meeting: 21/01/2019 - Employment and General Committee (Item 80)

80 Non Domestic Rates Estimates 2019/20 pdf icon PDF 50 KB

Additional documents:


The Director of Finance and Resources submitted a report seeking approval for the National Non-Domestic Rates (NNDR) estimates and NNDR1 Return for 2019/20.


The Local Authorities (Calculation of Tax Base) Regulations 1992 (as amended) required the Borough Council as Billing authority to calculate the Tax Base for the Borough and the Parishes and to notify the Major Precepting Authorities (Derbyshire County Council and Derbyshire Authority), and those Parishes which requested it, by 31st January each year.


The Local Government Finance Act introduced the part-retention of income from Business Rates from April 2013. The income generated is to be shared between the Government (50%), the County Council (9%), the Fire Authority (1%) and the Borough Council (40%). The Council will then have to pay a tariff of £11,282,000 from its share of the income to the Government and a levy of £1,152,000 into the Derbyshire Pool.


The Council was required to complete and approve the NNDR1 Return, showing how the estimated income had been calculated and how it was to be shared.


The report provided details of how the tax base was calculated and also how the estimated net yield would be shared, together with the legal implications.




1. That the estimated National Non Domestic Rates estimates as recorded on the NNDR1 Return (Appendix A to the report) be approved.


2. That the Director of Finance and Resources be given delegated authority to make any subsequent changes to the NNDR1 return that are identified before the final submission date of the 31 January, 2019.




To fulfil the statutory requirements to approve the estimated Business Rates income. The information is required by the Government, by the Council and the other precepting authorities to enable them to set their Council Taxes.