Decision details

Calculation of Business Rates Tax Base for 2021-2022

Decision Maker: Cabinet

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: Yes


To approve the Council’s Business Rates Retention amount for 2021-22




(1)          the approach and assumptions for the calculation of the Council’s business rates yield as set out in the officer report, be noted;


(2)          in accordance with the Non-Domestic Rating (Rates Retention) Regulations 2013, the amount calculated by the London Borough of Harrow as its business rates yield for the year 2021-2022 shall be £15.346m as shown in the table below, be agreed.






Projected NDR Income 2021/22



Payable to DCLG (33% Central Share)



Payable to the Greater London Authority (37%)



Amount to be retained by Harrow (30%)






(3)          the Council's Director of Finance (section 151 officer), following consultation with the Portfolio Holder for Finance and Resources, be authorised to submit the notification of the calculation of the estimated Non-Domestic Rates income to the Secretary of State and the Greater London Authority (GLA) by 31 January 2021 or other date as may be prescribed;


(4)          the Council's Director of Finance (section 151 officer) be authorised, following  consultation with the Portfolio Holder for Finance and Resources, to submit revised figures (from those above) to the Secretary of State and GLA, if further clarification was received from the Department of Communities and Local Government (DCLG) on the financial impact of the proposed changes to the authority and how this was to be calculated.


Reason for Decision:  To fulfil the Council’s statutory obligation to provide estimates and calculations in relation to NDR for 2021-2022.


Alternative Options Considered and Rejected:  As set out in the report.


Conflict of Interest relating to the matter declared by Cabinet Member/Dispensation Granted:  None.

Report author: Charlie Stewart

Publication date: 22/01/2021

Date of decision: 21/01/2021

Decided at meeting: 21/01/2021 - Cabinet

Effective from: 30/01/2021

Accompanying Documents: