Agenda and minutes

No declarations of interest were received.

No apologies for absence were received.

RESOLVED –

That the Minutes of the Meeting of the Committee held on 7 September, 2020 be approved as a correct record and signed by the Chair.

The Chief Accountant submitted a report seeking approval of the Tax Base calculation for 2021/22.

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 Policy Authority), and those Parishes requesting it, by 31 January each year.

The report gave details of how the tax base was calculated and the legal implications.

*RESOLVED –

1.      That the report for the calculation of the Council's Tax Base for the whole and parts of the area for 2021/22 be approved.

2.      That pursuant to the report and in accordance with Local Authorities (Calculation of Tax Base) Regulations 1992 (as amended), the amount calculated by Chesterfield Borough Council as its Tax Base for the year 2021/22 shall be:

REASON FOR DECISIONS

To fulfil a statutory requirement to enable the Council Tax to be set later in the financial year.

The Chief Accountant submitted a report seeking approval for the National Non-Domestic Rates (NNDR) estimates and NNDR1 Return for 2021/22.

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 £11,465,704 from its share of the income to the Government.

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.

It was noted that, in response to the Covid19 pandemic, the Government had extended the business rate relief scheme. The extension was not announced until March 2020 and was therefore not included in the NNDR1 form for 20/21 and was not taken into account as part of the authority’s council tax setting decisions thereby creating a shortfall in business rate income. As a result, MHCLG provided additional Section 31 grants to fully reimburse billing authorities for the lost income. This grant will be carried forward into 2021/22 to offset the resulting deficit. It will therefore have no impact on the General Fund position for 2021/22.

*RESOLVED –

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

2. That the Acting Chief Finance Officer 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, 2021.

REASON FOR DECISIONS

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.

The Minutes of the meeting of the Council Health and Safety Committee held on 11 November, 2020 were submitted.

RESOLVED –

That the Minutes be received and noted.

The Minutes of the Employer/Trade Union Committee held on 19 October, 2020, 16 November, 2020, 14 December, 2020 and 11 January, 2021 were considered.

RESOLVED –

That the Minutes be received and noted.