The COVID-19 measures introduced by MHCLG, which we anticipated would require authorities to spread the collection fund deficit, will directly impact on the structure and completion of NNDR 1 2021/22 form. The COVID-19 measures will also impact on the calculation of the 2021/22 council tax base for tax setting purposes and the expected need to codify this in a form as well as accounting for the 2020/21 collection fund and Section 31 grants, will also considered in this session.
This event was led by CBRS Lead Revenue Advisor Adrian Blaylock and FAN advisor Caroline Newman (who developed the collection fund accounting models), both of whom work with MHCLG providing quality assurance on the NNDR 1 2021/22 return and the accompanying guidance notes. They have also been working with MHCLG throughout the year on the impact of the COVID-19 measures that affect council tax and NNDR.