Council Tax and Business Rates in Barnet 2021/22
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Council Tax and Business Rates in Barnet 2021/22
2 Council Tax and Business Rates in Barnet 2021/22
Contents
Message from the Leader of the Non-Domestic
Council 4 Rates explained 15
Non-Domestic Rates 15
Council budgets 2021/22 5
Business Rate Supplement 15
How we spend your money 6 Rateable Value 15
National Non-Domestic
How are we doing? 7
Rating Multiplier 16
What you pay 9 Business Rates Instalments 16
Appeals against valuation bands 9 Revaluation 16
Unoccupied Property Rating 16
Who has to pay Council Tax? 10
Business Rate Relief 16
Exemptions 10
Small Business Rate Relief 16
Fighting fraud in Barnet 11
Charity and Community
Instalments to pay
Amateur Sports Club Relief 17
your Council Tax 11
Transitional Rate Relief 17
Appeals against liability 12
Local Discounts 17
Adult Social Care Precept 12
State Aid 18
Discounts 13 Rating advisers 18
Empty properties 13
Second homes 13
Empty Home Premium 13
Council Tax discretionary
relief scheme 14
Council Tax Support 14
Reductions for
people with disabilities 14
Change of circumstances 14Council Tax and Business Rates in Barnet 2021/22 3
Council Tax details 2021/22 19 Lee Valley Regional
Annual Budget and Performance Park Authority 26
Report 19
Crossrail Business Rate
Budget 20
Supplement (BRS) 27
Why the cost of Barnet’s
What is Crossrail and how will it
services has changed 21
benefit your business? 27
Council Tax requirement 21
Developments in the funding
Outstanding loans 21
of Crossrail 27
Capital programme 21
How are London’s businesses
helping fund Crossrail? 27
Greater London
Authority (GLA) 22 Are you liable to pay BRS? 27
Council tax for GLA services 22 How much do I pay if my
property’s rateable value is
City Hall and Mayor’s priorities 22
above £70,000? 27
Mayor’s Office for Policing
Keeping you up to date 27
and Crime (MOPAC) 23
Transport for London (TfL) 23 Environment Agency South
London Fire Commissioner (LFC) 24 East Region 28
London Legacy Development
Corporation (LLDC) 24
Old Oak and Park Royal
Development Corporation
(OPDC) 24
Summary of GLA Group budget 25
Detailed budget by service area 254 Council Tax and Business Rates in Barnet 2021/22
Message from the Leader of the Council
Having frozen Council Tax for nine to maintain our essential services. During
consecutive years until 2019, increasing the pandemic we made more than 13million
bin collections. Our safeguarding services
general Council Tax and the Adult Social
continued to protect the most vulnerable
Care Precept is not a decision we have
children. Our Libraries quickly adapted
taken lightly. Despite this, in 2020-21 and loaned over 350,000 e-books, audiobooks
Barnet’s Council Tax rate was lower and e-publications.
than that of our neighbours Enfield, Our schools continue to provide an outstanding
Haringey, Camden, Brent, and Harrow. education for our children. I am proud that
This will continue to be the case next every single parent or carer who applied on time
year. for a Reception place for their child received
one this year. Our special educational needs
In 2021/22, we are increasing general Council and disabilities (SEND) services have continued
Tax by 1.99 per cent and applying an Adult to ensure that Education and Health Care Plans
Social Care Precept of 3 per cent to Council Tax. are completed on time for the children who need
This will mean a total increase of 4.99 per cent – them. Barnet remains second in the national
an extra £63.56 per year for a Band D property. Attainment 8 scores, which is the main measure
In addition, this year’s Council Tax will also of attainment by secondary schools in England.
include a 9.51 per cent increase in the GLA 96% of our schools are rated as ‘good’ or
precept - an extra £31.59 – now £363.66 for a ‘outstanding’.
Band D property. The GLA precept is set by the As we look forward, we are now planning
Mayor of London and we have no control over and investing in projects and services to build a
this sum. better Barnet for all. Our new Barnet Plan sets
The COVID-19 crisis has disproportionately out our vision for the four years to 2025, that
affected the most vulnerable people living will ensure that Barnet is a clean, safe, family-
in our borough. The increased Adult Social friendly borough with fantastic facilities for all our
Care Precept will ensure we have the funding residents. A borough fit for the future.
to support a growing adult population, especially Alongside large projects, such as fitting the
those with extra and complex needs. During the borough with high-speed gigabit broadband,
height of the first COVID-19 lockdown, we led and building a new town in Brent Cross, we will
innovative projects in this area to support those of course continue to invest in street cleansing,
most in need. We will invest further to ensure tackling anti-social behaviour, and ensuring
that our adult care services continue to deliver our parks and green spaces are great places
vital services for our residents. to enjoy.
This past year, the extraordinary set of demands I would like to thank all our residents
and challenges have put pressure on council and businesses for continuing to make Barnet
finances. We will continue to meet these such a great place to live and work.
challenges by ensuring top-quality services
and value for money for every resident. That is
why we are planning to increase the charges
paid by developers in Barnet, alongside budget
savings of £10.6million over the next year,
without compromising our frontline services.
While we have focused on tackling the Councillor Dan Thomas,
COVID-19 crisis, we have also continued Leader of Barnet CouncilCouncil Tax and Business Rates in Barnet 2021/22 5
Council Budgets 2021/22
This gives a broad outline of Gross Expenditure by 2021/22
gross council spending in the Service Type £’m
coming year. Adults and Health 154.960
Barnet Council’s total spending for the coming Assurance (incl. electoral
7.078
year is planned to be £983.987m services and internal audit)
Despite uncertainty over funding Children's Family Services 81.671
from government, we are continuing to prioritise
frontline services. We have done this by Children's Service DSG (Schools) 231.562
making efficiency savings across all services Commercial, Management, Back
and prioritising services for those most in need. 75.307
Office, Housing & Development
Corporate Expenses (Housing
Benefits, Capital financing, levies 300.772
and inflation)
Environment 47.069
Planning & Regulation 21.387
General Fund Total 919.807
Housing Revenue Account* 64.180
Total Council 983.987
*The provision of social housing under the
Housing Revenue Account is not funded by
Council Tax, these services are funded by tenant
rents and service charges.6 Council Tax and Business Rates in Barnet 2021/22
How we spend your money
Council spending (millions)
Adults and Health £154.960m Environment £47.069m
Includes: Adult Social Care, Public Health & Includes: Street Scene, Transport & Highways
Prevention and Leisure, Sports & Physical (includes Parking & Infrastructure) and Green
Activities, Corporate Health & Safety. Spaces & Leisure.
Assurance (incl. electoral services Corporate Expenses £300.772m
and internal audit) £7.078m Includes: Housing Benefits, Financial Planning,
Includes: Internal Audit, Counter Fraud Insurance, Revenue & Benefits, Grants,
Operations, Electoral Service, Governance, Finance Business Partnering, Accounts
Organisational Resilience, Information Receivable, Accounts Closure, Treasury
Management, Assurance & Business Management & Pension Finance.
Development, Community Safety.
Housing Revenue Account (HRA)
Children’s Family Services £81.671m £64.180m
Includes: Children in Care, Safeguarding,
Planning & Regulation 21.387m
Support for Vulnerable Families, Youth
Activities, Fostering and Adoption. Includes: Highway and Pavement Maintenance,
Regulatory Services, Trading Standards,
Children’s Services DSG (Schools) and Environmental.
£231.562m
Includes: Education Management, High Needs
Support. Also includes Primary, Secondary,
Special Schools and Nurseries.
Commercial, Management and Back
Office, Housing & Development
£75.307m
Includes: Commercial & IT Services,
Growth & Development (Estates, Housing
& Regeneration), Human Resources &
Organisational Development, Communications
and Strategy.Council Tax and Business Rates in Barnet 2021/22 7 How are we doing? Barnet is a borough with much to be proud of. Our excellent schools, vibrant town centres, vast green spaces, and diverse communities all help make it a great place to live, work and study. Our latest residents’ survey1 found that 83% of people were satisfied with Barnet as a place to live and 66% of people were satisfied with the way the council runs things. The borough offers quality schooling and a for older and vulnerable residents include extra diverse educational offer. In the 2019-20 care homes, technology services, employment school year2, 97% of all schools in Barnet were support and supported living. We work good or outstanding, placing us in the top 10% closely with NHS partners to ensure residents in the country. Primary attainment (Key Stage 2) discharged from hospital receive appropriate showed 73% of pupils achieved the ‘expected social care and/or health support such as standard’ in English Reading, English Writing homecare, rehabilitation in a community and Mathematics (combined) (9th in the hospital or residential/nursing care. In 2020-21 country); whilst secondary attainment (GCSEs) the Adult Social Care Outcomes Framework showed the average Attainment 8 score was highlighted that overall satisfaction of people 57% (2nd in the country) and Progress 83 who receive services for care and support score was 0.57 (2nd in the country)4. including carers (64.4%) was above the We are focused on creating a Family Friendly regional (58.6%) and national (64.2%) borough, giving children and young people averages. Hospital teams performed extremely opportunities to achieve their best. We had well even under Covid-19 pandemic pressure. a full inspection of our Children’s Services by 1,978 discharges were supported in the first Ofsted in May 2019 and were judged to be three quarters of the year, with 1,555 (78%) ‘good’ on all four domains: help and protection discharges resulting in homecare or residential services; services to children in care and care care support; almost double the volume of leavers; leadership and management of social previous years. care practice; and overall effectiveness. The Our local and strategic policies for future annual conversation for social care was held growth were updated in January 20205. In with Ofsted in November 2020 and inspectors 2019-20 there were 1,744 new homes noted the progress we’ve made against the completed across the borough by all providers, 2019 recommendations. The latest residents’ including 463 affordable homes. The council’s survey found that 85% of people thought planned approach to growth provides the Barnet was a Family Friendly place to live. opportunity to focus the delivery of new homes Our strength-based approach to adult social into town centres and main road corridors. care offers residents more control over the way These are places where development can be they live their lives with increased resilience accommodated more sustainably and where and independence. Care and support options it will bring greater benefit to communities by 1 Autumn 2020 2 Examinations were cancelled in 2020-21. Latest available comparative data is for 2019-20 3 These results show the progress made by students during their time at secondary school 4 Out of 151 Local Authorities in 2019-20 5 Local Plan, Growth Strategy and Long-Term Transport Strategy
8 Council Tax and Business Rates in Barnet 2021/22 How are we doing? continued diversifying the role of town centres as hubs approach to tackling crime and ASB, as well as for a wide range of local community needs. responding to Domestic Abuse and Violence In places like Brent Cross, Colindale, Dollis Against Women and Girls, serious violence, Valley, West Hendon, Upper and Lower Fosters high volume acquisitive crime such as burglary, and Granville Road, the council is leading and delivering the Barnet Prevent Strategy. complex, long-term regeneration programmes Conscious of the potential increased risks of to deliver significant new housing and access Domestic Abuse due to Covid-19 lockdowns, to improved community facilities, public realm, the Barnet Safer Communities Partnership and open spaces. Regeneration of our estates increased the frequency of its Domestic Abuse is improving the quality of homes and creating Multi-Agency Risk Assessment Conference, places for residents that integrate better with resulting in a faster turnaround between referral surrounding areas. of complex Domestic Abuse cases and multi- We continue to invest in the borough’s roads agency risk review and implementation of risk and pavements through the Network Recovery reduction plans. We also introduced a Serious Plan. 647 schemes were completed in the Adult Violence Panel in May 2020 to enhance six years up to 2019-20 and a further £12 the multi-agency response for adults at risk million has been committed for future schemes of involvement in serious violence, resulting in 2020-21 and 2021-22. Emergency in enhanced interventions in over 30 cases. defects were completed within the two The Covid-19 pandemic has given rise to a hours timeframe. huge amount of community participation with Through the Barnet Safer Communities residents coming together to help each Partnership, we work with other public sector other. At the heart of this was the Community agencies to address crime and anti-social Response programme, led by the Barnet behaviour, ensuring Barnet remains one of the Together partnership, which helped drive safest boroughs in London. Our crime rate at and co-ordinate the sector to meet the needs 71.76 remains well below the London average of vulnerable residents. of 92.1. In 2019-20 significant work went into We remain committed to improving services for addressing repeat anti-social behaviour (ASB), residents and customers, including the number with new Public Space Protection Orders put and range of services available online, making in place at repeat ASB locations around the it easier and quicker for customers to access borough. Residents also played their part key information and complete simple tasks at to help keep Barnet safe, with 23,000 signing a time that suits them. There are more people up to the OWL (Online Watch Link) app. using our online services than ever before, Throughout 2020-21 the strategic with a 37% increase in web volumes and 22% and operational sub-groups of the Barnet Safer reduction in phone volumes compared Communities Board have been actively working to 20197. Over 100,000 residents have now to maintain a focused and co-ordinated signed up for an online Barnet MyAccount. 6 Rolling 12 months to March 2020 (1 April 2019 to 31 March 2020) 7 Jan to Dec 2020 vs Jan to Dec 2019
Council Tax and Business Rates in Barnet 2021/22 9
What you pay
The amount of Council Tax payable for homes in each valuation
band, before any discounts, reliefs or benefits, is:
Proportion of which
Valuation 2021/2022 GLA
Range of values of Band D Barnet
Band charge receives
charge receives
A Up to £40,000 6/9 £1,133.99 £891.55 £242.44
B £40,001 – £52,000 7/9 £1,323.00 £1,040.15 £282.85
C £52,001 – £68,000 8/9 £1,511.99 £1,188.74 £323.25
D £68,001 – £88,000 9/9 £1,700.99 £1,337.33 £363.66
E £88,001 – £120,000 11/9 £2,078.98 £1,634.51 £444.47
F £120,001 – £160,000 13/9 £2,456.99 £1,931.70 £525.29
G £160,001 – £320,000 15/9 £2,834.98 £2,228.88 £606.10
H More than £320,000 18/9 £3,401.98 £2,674.66 £727.32
You can find the valuation band for your home Appeals against valuation bands
on the front of your bill. Valuation bands are set If you are considering appealing against your
by the Valuation Office and not the council. band please remember that valuation bands
web: www.gov.uk/voa/contact are based upon property values on 1 April
tel: 03000 501501 1991 – so recent purchases are not the best
evidence of value for Council Tax purposes.
Your Contact Details
There are only limited occasions when
The Revenues Service routinely uses SMS/
taxpayers can challenge their banding.
text messages to contact residents about
their Council Tax account. This includes our For further details of the appeals procedure or
processes for arrears. If you fail to pay your enquiries about the banding of your property,
Council Tax on time we will make attempts contact the Valuation Office.
to contact you via your mobile, landline
telephone and/or email address. These Remember
messages provide an informal reminder before Making an appeal does not allow you
we begin formal enforcement. If you receive a to withhold payment of any tax you owe. If your
SMS/text and you are concerned whether it is appeal is successful you will receive a refund of
genuine please refer to the Council Tax pages any overpaid tax.
of our website where more information about
this service can be found.10 Council Tax and Business Rates in Barnet 2021/22
Who has to pay Council Tax?
The person living in the property with the greatest legal right
to it is responsible for paying Council Tax.
To work out who is responsible for your home,
look down the list below until you come to the Exemptions
category of resident that applies to you: Some properties may qualify for an exemption.
• The owner of the property This means that no Council Tax is paid on them.
(who owns the freehold) If you think you are entitled to an exemption,
please contact us (see page 11).
• A person who owns the lease
Exemptions – properties occupied only by:
• A tenant (including council tenants)
• a person(s) who is (are) severely
• Someone who has a licence to live
mentally impaired
in the property
• full-time students (and their spouses or
• Someone who just lives there. dependants who are not British citizens
If no adults live in the property as their and not allowed to work or claim benefits
main home, the owner or person entitled in this country)
to possession is responsible for paying the • school or college leavers
Council Tax bill. • visiting forces
In some special cases, including houses • UK armed forces accommodation
in multiple occupation (such as bedsits), it is • people aged under 18
the owner who is responsible for paying the
• foreign diplomats or senior officials of
Council Tax and not the residents.
international organisations headquartered
A resident is a person aged 18 years or over in the UK
who lives in the dwelling as their only or • dependent relatives living in a separate
main home. dwelling forming part of a larger property.
Joint owners or tenants are jointly liable for
one Council Tax bill for the dwelling. Husbands
and wives and civil partners of liable people are
also jointly responsible for paying the bill.Council Tax and Business Rates in Barnet 2021/22 11
The 100 per cent exemption for homes You can also get further information about
undergoing major repair (Class A) has been exemptions, discounts and other reductions
replaced with a Class D discount of 0 per cent. from our website:
www.barnet.gov.uk/council-tax
The 100 per cent exemption for homes that
are unoccupied and unfurnished (Class C) has
been replaced with a Class E discount of 0 Fighting fraud in Barnet
per cent. Do you suspect or know of anyone committing
fraud against the London Borough of Barnet?
Exemptions – unoccupied
If you do, please contact the Corporate Anti
properties which:
Fraud Team on our 24 hour Fraud Hotline:
• are owned by a charity (exempt for up
020 8359 2007 or email: caft@barnet.gov.uk
to six months)
• were previously occupied by someone
Instalments to pay
who has gone into prison or who has
moved to receive personal care in a your Council Tax
hospital or home on a long-term basis Direct Debit is the easiest way to pay and offers
• are left empty by someone who has a choice of six different payment dates. You
moved to provide personal care can set up a Direct Debit on our website at
to another person www.barnet.gov.uk/directdebit. Please refer
to the back of your Council Tax demand notice
• are awaiting probate or letters of
for other methods of paying your Council Tax
administration to be granted (and for up
in instalments.
to six months after) following the death of
the last occupier Your Council Tax Demand is for the full financial
• have been repossessed year from April to March, but you can pay
and are unoccupied in monthly instalments. These are usually
over 10 months; if you would like to spread
• are the responsibility of a
payments over 12 months we must receive
Bankrupt’s Trustee
your application in writing by your first April
• are empty because their occupation is instalment to qualify for the full 12 months.
forbidden by law or planning conditions
Contact us on our website at
• are awaiting occupation by a Minister
www.barnet.gov.uk/council-tax or write to:
of Religion
Barnet Council, Local Taxation,
• is a pitch or a mooring which does not PO Box 237, Erith, DA8 9HJ.
have a caravan or houseboat on it.
Alternatively please phone: 020 8359 2000
Claims for exemption should be made by (select option 2) for further advice.
contacting us through our website at www.
barnet.gov.uk/council-tax or writing to: Barnet
Council, Local Taxation, PO Box 237, Erith,
DA8 9HJ. Alternatively, please phone 020 8359
2000 (select option 2) for further advice.12 Council Tax and Business Rates in Barnet 2021/22
Appeals against liability
You can appeal:
• if you disagree that a dwelling is chargeable
• if you disagree that you are liable to pay Council Tax on a particular dwelling
• if you disagree that a discount or exemption has not been applied or that no reduction for
disabilities has been given.
If you wish to appeal you should initially contact us on our website at www.barnet.gov.uk/council-
tax or write to: Barnet Council, Local Taxation, PO Box 237, Erith, DA8 9HJ. Please clearly state
that you are making an appeal.
Adult Social Care Precept For 2020/21 the government permitted an
increase for the Adult Social Care Precept of 2
Costs for adult social care are unpredictable,
per cent.
and councils are required by law to meet
eligible social care needs. The cost of social For 2021/22, the government has extended
care depends on how many people require the ability to apply a 3 per cent Adult Social
care and support for their individual needs. In Care Precept to help fund the increasing
Barnet we have both a growing and ageing cost pressures that councils are experiencing
population and demand for social care is in relation to the provision of Adult Social Care.
increasing. At the same time the costs of
providing care are rising. The precept provides
more care for older people including those
with dementia. The precept will also help
to pay for services which help individuals
look after themselves such as lunch clubs
and befriending services.
In 2016/17 the government allowed councils
to apply a social care precept of up to 2 per
cent on Council Tax to meet the increasing
costs of adult social care. Barnet applied a
social care precept of 1.7 per cent to Council
Tax in 2016/17. In 2017/18, the government
allowed councils the flexibility of applying a
further social care precept of 6 per cent over 3
years on Council Tax to spend exclusively on
adult social care, (including care for the elderly)
and the council set the social care precept at 3
per cent on Council Tax and applied a further
precept of 3 per cent in 2018/19. This meant
the council could not apply a further increase
to the social care precept in 2019/20.Council Tax and Business Rates in Barnet 2021/22 13
Discounts
Full Council Tax is charged on a property if there are two adults
or more living there. If only one adult lives in the property we
will reduce your bill by 25 per cent.
When counting the number of adults at a Empty properties
property there are certain people we will
If a home is unfurnished and unoccupied you
disregard. If after disregarding people only one
must advise the council.
person is counted, a 25 per cent discount can
be granted. People who are disregarded are Certain other vacant properties are exempt if
listed below: other criteria are met (see page 11).
• full-time students, student nurses The owner or person who is entitled
or foreign language assistants to possession is liable to pay the full
and dependants or foreign spouses Council Tax.
of students
• school and college leavers under 20 Second homes
where they left school after 1 May, having The council changed the second home
finished a qualifying course of education discount percentage with effect from 1 April
• over 18 year olds who have child benefit 2013 – the 10 per cent discount for second
paid for them homes has been reduced from 10 per cent
to 0 per cent.
• severely mentally impaired
• people whose main home is a hospital, A second home is a property that is furnished
residential care home, nursing home or hostel but is no-one’s main home, including a
• in prison furnished let between tenancies.
• members of religious communities who The bill for a caravan or boat that is a second
have no income or capital of their own home will be reduced by 50 per cent.
• employed as care workers for more than Most discounts and exemptions can be
24 hours per week and paid £44 per week applied for at www.barnet.gov.uk/council-tax,
or less where you can also ask further questions.
• living in the same property as a disabled Alternatively, please write to: Barnet Council,
person they are caring for (other than a Local Taxation, PO Box 237, Erith, DA8 9HJ.
husband, wife, partner or child under 18)
• diplomats or senior officials of international Empty Home Premium
organisations headquartered in the UK
Any home that has been empty
• visiting forces and unfurnished for more than two years is
• apprentices earning less than £195 per week charged a premium on its Council Tax. From
• YTS trainees under 25. 1 April 2019 the law changed, allowing the
From 1 April 2014, where a property is an council to charge a larger premium and further
annexe used by the owner or tenant of the increases are set for this year:
main dwelling, a 50 per cent discount will apply
for the annexe.14 Council Tax and Business Rates in Barnet 2021/22
From 1 April 2021: 4. The capital limit will be £6,000. This means if
• where the property has been empty for you have capital over this amount there will be
more than two years but less than five years no entitlement to support.
the premium is 100%. 5. A minimum income floor will apply for self-
• where the property has been empty for employed people meaning if they declare
more than five years but less than 10 years earnings less than minimum wage then an
the premium is 200%. assumed income will be calculated using
• where the property has been empty for minimum wage and expected number of
more than 10 years the premium is 300%. hours to be worked.
6. Everyone of working age, except those that
Council Tax discretionary
fall into a protected group, will no longer have
relief scheme child care costs included in the calculation of
Barnet Council has a discretionary discount their award.
policy to help you to reduce your Council Tax You may be able to reduce your Council Tax
liability if you are struggling to pay your council if you are on a low income or claim benefits.
tax bill. This is in accordance with Section 13A of How much the reduction is depends on your
the Local Government Finance Act 1992. individual circumstances.
Applications must be made in writing and will be You can find more information about Barnet’s
considered on an individual basis and depend Council Tax Support scheme at:
on your personal and financial circumstances. www.barnet.gov.uk/council-tax
You can download a form at.
www.barnet.gov.uk/counciltax Reductions for people
If you require further advice please contact with disabilities
the Discretionary Housing Payment Team on You may get your bill reduced if anyone in your
tel: 020 8359 2442 for assistance. household has a room, an extra bathroom or
kitchen or extra space to meet special needs
Council Tax Support
arising from a disability.
The key features of Barnet’s Council Tax Support This could be reduced to the valuation band
scheme from 1 April 2019 are: directly below your existing one.
1. Pensioners continue to be treated as they If you think you might be entitled to a reduction,
would be under the previous Council Tax please request an application form. You can
Benefit scheme contact us through our website at www.barnet.
2. Everyone of working age, except those that gov.uk/council-tax or by writing to: Barnet
fall into a protected group, will have to pay a Council, Local Taxation,
minimum contribution of 28 per cent of their PO Box 237, Erith, DA8 9HJ. Alternatively,
Council Tax liability. please phone 020 8359 2000 (select option 2)
3. Entitlement for working age, except those for further advice.
that fall into a protected group, will no longer
be calculated using a complicated means Change of circumstances
test. Instead it will be calculated using a If you are in receipt of a discount, exemption or
simple banding system taking into account reduction to your Council Tax and you have a
earned income. change in your circumstances during the year
which may affect this, you must let the council
know within 21 days of the change.Council Tax and Business Rates in Barnet 2021/22 15
Non-Domestic Rates explained
Non-Domestic Rates The business rate supplement applicable
in London is being levied by the Greater
Non-Domestic Rates, or business rates,
London Authority in relation to the Crossrail
collected by local authorities are the way
project. The rateable value threshold in 2021-
that those who occupy non-domestic
22 for the Crossrail BRS is £70,000. Further
property contribute towards the cost of local
information may be found in the Crossrail BRS
services. Under the business rates retention
final prospectus which is available at www.
arrangements introduced from 1 April 2013,
london.gov.uk/crossrail-brs.
authorities keep a proportion of the business
rates paid locally. The money, together
with revenue from council taxpayers, locally
Business Rates Instalments
generated income and grants from central Payment of business rate bills is automatically
government, is used to pay for the services set on a 10-monthly cycle. However, the
provided by local authorities in your area. Government has put in place regulations that
Further information about the business rates allow ratepayers to require their local authority
system, may be obtained at www.gov.uk/ to enable payments to be made through 12
introduction-to-business-rates and at www. monthly instalments. If you wish to take up this
barnet.gov.uk/business/business-rates. offer, you should contact the local authority as
soon as possible.
Business Rate Supplements
The Business Rate Supplements Act 2009
National Non-Domestic
enables levying authorities – county councils, Rating Multiplier
unitary district councils and, in London, The local authority works out the business
the Greater London Authority – to levy a rates bill for a property by multiplying
supplement on the business rate to support the rateable value of the property by the
additional projects aimed at economic appropriate non-domestic multiplier. There
development of the area. This power are two multipliers: the national non-domestic
has also been extended to the mayors of rating multiplier and the small business non-
Cambridgeshire and Peterborough, Liverpool domestic rating multiplier. The Government
City Region, West of England, and West sets the multipliers for each financial year,
Midlands combined authorities. Business except in the City of London where special
Rate Supplements (BRS) are not applicable arrangements apply.
to properties with a rateable value of £50,000 Ratepayers who occupy a property with a
or below, and authorities have discretion rateable value which does not exceed £50,999
to increase that threshold. The total maximum (and who are not entitled to certain other
BRS which may be levied by a levying authority mandatory relief[s] or are liable for unoccupied
is 2p per pound of rateable value. Levying property rates) will have their bills calculated
authorities have the power to apply such reliefs using the lower small business non-domestic
to the BRS as they think appropriate and, rating multiplier, rather than the national non-
in such cases, must include an explanation domestic rating multiplier.
of the rules for the application of those reliefs
in the final prospectus for the BRS.16 Council Tax and Business Rates in Barnet 2021/22
The multiplier for a financial year is based on Business Rate Reliefs
the previous year’s multiplier adjusted to reflect
Depending on individual circumstances, a
the Consumer Price Index (CPI) inflation figure
ratepayer may be eligible for a rate relief (i.e.
for the September prior to the billing year. The
a reduction in your business rates bill). There
current multipliers are shown on the front of
are a range of available reliefs. Some of
your bill.
the permanent reliefs are set out below but
temporary reliefs are often introduced by the
Rateable Value Government at Budgets. You should contact
Apart from properties that are exempt your local authority for details on the latest
from business rates, each non-domestic availability of business rates reliefs and advice
property has a rateable value which is set by on whether you may qualify. Further detail
the Valuation Office Agency (VOA), an agency on reliefs is also provided at www.gov.uk/
of Her Majesty’s Revenue and Customs. They introduction-to-business-rates or at www.
compile and maintain a full list of all rateable barnet.gov.uk/business/business-rates.
values, available at www.gov.uk/voa. The
rateable value of your property is shown on Small Business Rates Relief
the front of your bill. This broadly represents
If a ratepayer’s sole or main property has a
the yearly rent the property could have been
rateable value which does not exceed an
let for on the open market on a particular date
amount set out in regulations, the ratepayer
specified in legislation. For the current rating
may receive a percentage reduction in their
list, this date was set as 1 April 2015.
rates bill for this property of up to a maximum
The Valuation Office Agency may alter the of 100%. The level of reduction will depend on
valuation if circumstances change. The the rateable value of the property – for example
ratepayer (and certain others who have eligible properties below a specified lower
an interest in the property) can also check threshold will receive 100% relief, and you may
and challenge the valuation shown in the list if receive partial tapered relief up to a specified
they believe it is wrong. upper threshold. The relevant thresholds for
Further information about the grounds on relief are set out in regulations and can be
which challenges may be made and the obtained from your local authority or at www.
process for doing so can be found on the VOA gov.uk/introduction-to-business-rates.
website: www.gov.uk/guidance/how-to-check- Generally, this percentage reduction (relief) is
your-rateable-value-is-correct. only available to ratepayers who occupy either-
(a) one property, or
Revaluations
(b) one main property and other additional
All non-domestic property rateable values
properties providing those additional
are reassessed at revaluations. The most
properties each have a rateable value
recent revaluation took effect from 1 April
which does not exceed the limit set
2017. Revaluations ensure that business rates
in regulations.
bills are up-to-date, more accurately reflect
The aggregate rateable value of all the
current rental values and relative changes
properties mentioned in (b), must also not
in rents. Frequent revaluations ensure the
exceed an amount set in regulations. For
system continues to be responsive to changing
those businesses that take on an additional
economic conditions.Council Tax and Business Rates in Barnet 2021/22 17
property which would normally have meant Unoccupied Property Rate Relief
the loss of small business rate relief, they
Business rates are generally payable in respect
will be allowed to keep that relief for a fixed
of unoccupied non-domestic property.
additional period. Full details on the relevant
However, they are generally not payable
limits in relation to second properties and the
for the first three months that a property is
current period for which a ratepayer may
empty. This is extended to six months in the
continue to receive relief after taking on an
case of certain other properties (for example
additional property can be obtained from your
industrial premises). Full details on exemptions
local authority or at www.gov.uk/introduction-
can be obtained from your local authority or
to-business-rates.
from www.gov.uk/apply-for-business-rate-relief.
Certain changes in circumstances will need
to be notified to the local authority by the Transitional Rate Relief
ratepayer who is in receipt of relief (other
At a revaluation, some ratepayers will see
changes will be picked up by the local
reductions or no change in their bill whereas
authority). The changes which should be
some ratepayers will see increases.
notified are-
Transitional relief schemes are introduced
(a) the property falls vacant,
at each revaluation to help those facing
(b) the ratepayer taking up occupation of an increases. This relief has been funded by
additional property, and limiting the reduction in bills for those who have
(c) an increase in the rateable value of a benefitted from the revaluation. Transitional
property occupied by the ratepayer relief is applied automatically to bills. Further
in an area other than the area of the local information about transitional arrangements
authority which granted the relief. and other reliefs may be obtained from the
local authority or the website www.gov.uk/
Charity and Community Amateur introduction-to-business-rates.
Sports Club Relief
Charities and registered Community Amateur
Local Discounts
Sports Clubs are entitled to 80% relief where Local authorities have a general power to grant
the property is occupied by the charity or discretionary local discounts and to give
the club and is wholly or mainly used for the hardship relief in specific circumstances. Full
charitable purposes of the charity (or of that details can be obtained from the local authority.
and other charities), or for the purposes of the
club (or of that and other clubs).
The local authority has discretion to give further
relief on the remaining bill. Full details can be
obtained from the local authority.18 Council Tax and Business Rates in Barnet 2021/22
State Aid
The award of discretionary reliefs is considered
likely to amount to state aid. However, it will
be state aid compliant where it is provided
in accordance with the De Minimis Regulations
EC 1407/2013. The De Minimis Regulations
allow an undertaking to receive up to €200,000
‘de minimis’ aid over a rolling three-year period.
If you are receiving, or have received, any ‘de
minimis’ aid granted during the current or two
previous financial years (from any source), you
should inform the local authority immediately
with details of the aid received.
Rating Advisers
Ratepayers do not have to be represented
in discussions about their rateable value or
their rates bill. However, ratepayers who
do wish to be represented should be aware
that members of the Royal Institution of
Chartered Surveyors (RICS – website www.
rics.org) and the Institute of Revenues, Rating
and Valuation (IRRV – website www.irrv.org.
uk) are qualified and are regulated by rules of
professional conduct designed to protect the
public from misconduct. Before you employ
a rating adviser, you should check that they
have the necessary knowledge and expertise,
as well as appropriate indemnity insurance.
Take great care and, if necessary, seek further
advice before entering into any contract.Council Tax and Business Rates in Barnet 2021/22 19
Council Tax details 2021/22
Annual Budget and Performance Report
The net expenditure figures below represent the amount of Council Tax required to meet the
combined needs of London Borough of Barnet and Barnet’s share of the Greater London Authority
(GLA) for 2021/22. The tax levied is based on there being the equivalent of 148,094 Band D
properties (147,813 in 2019/20) in Barnet giving the standard charge of £1,700.99 which reflects
a 1.99% increase in the Council Tax and a 3.0% increase in the Social Care precept (Barnet share
only).
2021/22 2021/22 2021/22 2020/21
per Band D per head
net expenditure net expenditure
property of population
£ £ £ £
Direct Barnet Council Services 231.834 1,565.45 566.83 223.300
Plus levies and contributions:
Environment Agency 0.348 2.35 0.85 0.338
Lea Valley Regional Park 0.356 2.41 0.87 0.346
London Pension Funds 0.506 3.41 1.24 0.500
Traffic Control Signals Unit 0.435 2.94 1.06 0.463
North London Waste Authority 14.661 99.00 35.85 13.570
Concessionary Fares 13.347 90.13 32.63 15.496
Coroners Court 0.320 2.16 0.78 0.320
London Boroughs Grants 0.295 1.99 0.72 0.294
Apprenticeship Levy 0.300 2.03 0.73 0.300
262.402 1,771.86 641.57 254.928
Contribution from balances and reserves 0 0.00 0.00 0
Barnet’s Requirements (see Budget) 262.402 1,771.86 641.57 254.928
Less:
Business Rates (58.034) (391.87) (141.89) (60.364)
Revenue Support Grant (6.318) (42.66) (15.45) (6.283)
Barnet's element of
198.050 1,337.33 484.23 188.280
Council Tax requirement
GLA Precept 53.856 363.66 131.68 49.084
Total Council Tax requirement 251.906 1,700.99 615.91 237.36420 Council Tax and Business Rates in Barnet 2021/22
Budget
2021/22 2020/21
Net Net
Note Expenditure Income Expenditure Income
expenditure expenditure
£’000 £’000 £’000 £’000 £’000 £’000
Adults and Health 1
154.960 (36.153) 118.807 155.421 (35.222) 120.199
Assurance (incl. electoral 2
7.078 (0.412) 6.666 7.078 (0.312) 6.766
services and internal audit)
Children's Family Services 3
81.671 (11.160) 70.512 80.340 (10.664) 69.677
Children's Service DSG 4
231.562 (231.562) 0.000 231.562 (231.562) 0.000
(Schools)
Commercial, Management,
Back Office, 5
75.307 (33.737) 41.570 76.389 (32.904) 43.485
Housing & Development
Corporate Expenses
(Housing Benefits, Capital 6
300.772 (219.856) 80.916 276.983 (219.787) 57.196
Financing, Levies and
Inflation)
Environment 7
47.069 (36.654) 10.416 45.441 (35.729) 9.713
Planning & Regulation 8
21.387 (18.256) 3.130 20.756 (18.256) 2.499
Total Service Budget 919.807 (587.790) 332.017 893.971 (584.436) 309.535
Specific Grants 0.000 (69.615) (69.615) 0.000 (54.607) (54.607)
Barnet's
919.807 (657.405) 262.402 893.971 (639.043) 254.928
Budget Requirement
Business Rates Retention 0.000 (38.303) (38.303) 0.000 (40.554) (40.554)
Business Rates Top Up 0.000 (19.731) (19.731) 0.000 (19.810) (19.810)
Revenue Support Grant 0.000 (6.318) (6.318) 0.000 (6.283) (6.283)
Barnet’s Element of
0.000 (64.352) 198.050 0.000 (66.647) 188.280
Council Tax requirement
GLA Precept 53.856 0.000 53.856 49.084 0.000 49.084
Total Council
973.663 (721.757) 251.906 943.055 (705.691) 237.364
Tax requirement
Notes
1 Includes: Adult Social Care, Public Health & Prevention and Leisure, Sports & Physical Activities, Corporate Health & Safety
2 Includes: Internal Audit, Counter Fraud Operations, Electoral Service, Governance, Organisational Resilience, Information
Management, Assurance & Business Development, Community Safety.
3 Includes: Children in Care, Safeguarding, Support for Vulnerable Families, Youth Activities, Fostering and Adoption.
4 Includes: Education Management, High Needs Support. Also includes Primary, Secondary, Special Schools and Nurseries.
5 Includes: Commercial & IT Services, Growth & Development (Estates, Housing & Regeneration), Human Resources &
Organisational Development, Communications and Strategy
6 Includes: Street Scene, Transport & Highways (includes Parking & Infrastructure) and Green Spaces & Leisure
7 Includes: Housing Benefits, Financial Planning, Insurance, Revenue & Benefits, Grants, Finance Business Partnering, Accounts
Receivable, Accounts Closure, Treasury Management & Pension Finance.
8 Includes: Highway and Pavement Maintenance, Regulatory Services, Trading Standards, and Environmental HealthCouncil Tax and Business Rates in Barnet 2021/22 21
Why the cost of Barnet’s services £m
has changed Barnet Services Net Budget 2020/21 309.535
Expenditure Funded by One-Off Grants 11.225
The statement below briefly indicates the Service Pressures 9.283
major changes in Barnet’s net service budget Contingency for Risks and Other Expenditure 7.619
between that of 2020/21 at £309.535m Inflation 4.946
and that of 2021/22 at £332.017m and the Savings Required to Balance Budget (10.590)
changes to the Council Tax requirement Barnet Services Net Budget 2021/22 332.017
2020/21 of £237.364m and that of 2021/22
of £251.906m. Inflationary pressures
and additional costs arising from a growing
population have meant that the council has
had to increase budgets in specific areas. To
balance the budget, savings and efficiencies
have been identified.
Council Tax requirement
The Council Tax at Band D is £1,700.99 for 2021/22. The tax base in Barnet has increased
from 147,813 to 148,094. The change in the Council Tax requirement is set out in the table below.
Number of properties
Council Tax Base 2020/21 147,813
Council Tax Base 2020/21 148,094
Increase in Tax Base 281
Barnet £'m GLA £'m Total £'m
Council Tax Requirement 2020/21 188.280 49.084 237.364
Increase due to tax base - Barnet 0.358 0.000 0.358
Increase due to tax base - GLA 0.000 0.093 0.093
Increase due to rate change - Barnet 9.412 0.000 9.412
Increase due to rate change - Barnet 0.000 4.678 4.678
Council Tax Requirement in 2021/22 198.050 53.856 251.906
Outstanding loans
At 31 March 2020, the council’s outstanding long-term loan terms totalled £388.955m. The average
rate of borrowing on the council’s outstanding long-term debt is 3.36%.
Capital Programme
The council is planning to spend £1,289,182 million on capital projects from 2019/20 onwards as
part of an ongoing programme of investment in buildings, roads, equipment and other assets. The
table below gives a brief summary of capital expenditure plans.
£’m
Service 2020/21 2021/22 2022/23 2023/24 2024/25 Total
General Fund Services 317.781 351.813 132.647 76.114 36.617 914.972
Housing Revenue Account 62.044 98.907 64.952 52.142 46.494 324.539
Total 379.825 450.72 197.599 128.256 83.111 1239.51122 Council Tax and Business Rates in Barnet 2021/22
Greater London Authority (GLA)
Introduction Council Tax for GLA services
The Mayor of London’s budget for the 2021-22 The GLA’s share of the council tax for a
financial year sets out his priorities to support typical Band D property has been increased
London’s recovery from the COVID-19 by £31.59 (or 61p per week) to £363.66. The
pandemic and to tackle the huge social, additional income from this increase in council
health and economic inequalities which it has tax will fund the Metropolitan Police, the
exposed and exacerbated. It supports job London Fire Brigade, and will also go towards
creation and London’s business community, maintaining existing travel concessions for the
our city’s future growth and economic success under 18s and Londoners aged 60 and over.
and the Mayor’s vision to rebuild London Council taxpayers in the City of London, which
after the pandemic as a greener, cleaner has its own police force, will pay £96.53.
and safer city with stronger and more cohesive
communities. Council Tax (£) 2020-21 Change 2021-22
This year’s budget will provide resources MOPAC (Met Police) 252.13 15.00 267.13
to improve the key public services LFC (Fire Brigade) 55.28 1.59 56.87
Londoners need. This includes delivering GLA 22.69 -0.12 22.57
more genuinely affordable homes, securing TfL (Transport) 1.97 15.12 17.09
funding to maintain and expand the capital’s Total (£) 332.07 31.59 363.66
transport infrastructure and tackling toxic air
pollution and the climate emergency. The
Controlling costs at City Hall
budget also provides resources to support
jobs and growth, fund skills and retraining
and delivering the Mayor’s
programmes, help rough sleepers, invest key priorities
in youth services and make London a The Mayor’s budget includes significant
fairer and cleaner place to live. Moreover, it savings across the GLA Group in 2021-22.
prioritises resources for the Metropolitan Police This has allowed him to release resources
and London Fire Brigade to keep Londoners to help meet his key priorities. This includes
safe, including violence reduction initiatives plans to invest £4.4 billion to continue
and ongoing support to improve opportunities delivering 116,000 affordable homes starts
for young Londoners. In light of the significant within London by 2023 and an additional
reductions in fares revenue and property tax 35,000 by 2026 as well as allocating resources
income due to the pandemic, difficult decisions to tackle homelessness and reduce rough
have been unavoidable. However, this sleeping. He has taken steps to improve air
budget remains focused on delivering a swift quality in London by introducing the Ultra
and sustainable recovery from the pandemic, Low Emission Zone in central London, which
as well as building the better, brighter, fairer will be expanded to the North and South
future all Londoners want and deserve Circular roads in Autumn 2021. He will also
continue to fund a Green New Deal for London
to address the climate emergency, with the
objective of helping to create jobs and toCouncil Tax and Business Rates in Barnet 2021/22 23
double the size of the capital’s green economy ted, as part of the Action Plan, to invest extra
by 2030. resources to develop greater community
The Mayor will continue to ask the Government involvement in police officer training and in the
to provide the maximum possible ongoing recruitment and progression of Black officers
financial support to London businesses in the MPS.
and Londoners as the capital emerges from the The MPS must rise to meet these challenges
very severe impact of the COVID-19 pandemic. at a time of acute financial pressure. As a result
He will also maintain investment in skills of the reductions in resources from the Home
and retraining to help tackle unemployment Office for policing over the last decade, which
and support Londoners to secure better paid have only recently started to be reversed by
jobs, as well as continuing to request that the the current government, the MPS had to close
Government strengthen the safety net for the more than 100 police stations and remove
most vulnerable Londoners. over 3,300 Police Community Support Officers
and 4,500 police staff in order to protect front
The Mayor will also work with London’s
line officer numbers.
business community, key investors and other
The Mayor is raising the police element of his
stakeholders to support the economic recovery
council tax precept by £15 for a typical Band D
and ensure that London’s interests are
property, as assumed in Government calcula-
protected following the UK’s departure from the
tions of police spending power. In all, through
European Union. He will provide funding for
his decisions in this and previous budgets, the
new projects to bring communities together,
Mayor has funded an additional 1,300 officer
tackle social inequality and boost London’s
posts from locally raised revenues.
economy, including supporting projects to help
small and medium sized businesses.
Transport for London (TfL)
The Mayor’s Office for Policing TfL has faced significant financial challenges
and Crime (MOPAC) as a result of the reduced levels of ridership
due to the pandemic since March 2020, which
The Mayor’s Police and Crime Plan – a Safer
has led to a large fall in fare revenues. The
City for Londoners 2017-21 – sets out his
Mayor continues to work with the Government
strategy for policing and community safety
to secure a sustainable long-term funding
in the city. His key priorities include improving
settlement for TfL to allow him to continue
the Metropolitan Police Service (MPS), provid-
investment in the transport network while
ing a better criminal justice service in London
making it more reliable and accessible. The
and keeping children and young people
Mayor’s priorities for TfL include:
safe. He will also provide resources to tackle
domestic violence, which particularly affects • working with London boroughs to maintain
women, and continue to invest in violence existing concessionary travel and assisted
reduction initiatives. door to door transport schemes. This
The Mayor published his Action Plan includes, for example, maintaining free bus
in November 2020 to improve trust and tram travel for under 18s as well as
and confidence in the MPS and to address free off-peak travel across the network for
community concerns about disproportionality Londoners aged 60+, the disabled, armed
in the use of certain police powers affecting forces personnel in uniform and eligible
Black Londoners. The Mayor has commit-24 Council Tax and Business Rates in Barnet 2021/22
armed services veterans and protecting the transport safer, cleaner and more appealing
Taxicard and Dial a Ride schemes; in partnership with London boroughs.
• opening the central London section of the
Elizabeth line (the operational name for London Fire Commissioner (LFC)
Crossrail) in the first half of 2022, followed The Mayor’s funding ensures that the
by the full line opening with through services London Fire Brigade’s first and second fire
as soon as possible to increase central engines attending an emergency incident
London’s rail capacity by ten per cent. TfL arrive within 10 minutes on at least 90 per
will also open the Northern line extension cent of occasions and 12 minutes on at
to Nine Elms and Battersea Power station least 95 per cent of occasions respectively,
in 2021; after being dispatched. The Mayor is also
• rolling out 94 new Piccadilly line trains, providing resources to roll out a transformation
with the first new trains serving customers programme so that the LFB can implement the
from 2025; recommendations of the Grenfell fire inquiry.
• enhancing capacity on the London This includes investing in the new vehicles
Underground and rail services, and equipment required.
and upgrading key stations such as Bank/
Monument station; London Legacy Development
• making public transport more accessible for Corporation (LLDC)
everyone. Within the next five years nearly
The LLDC was set up to ensure that the city
40 per cent of tube stations are expected
benefits from a long-term legacy from the
to be step free. All Elizabeth line stations
London 2012 Olympic and Paralympic Games.
once the line opens in full will also be step
The Mayor’s 2021-22 budget provides
free;
funding to progress the construction of East
• extending the London Overground on Bank, one of the world’s largest and most
the Gospel Oak to Barking Line to serve ambitious cultural and education districts,
Barking Riverside (due to open by 2022) in Queen Elizabeth Olympic Park. It will bring
and expanding capacity on the DLR an additional 1.5 million visitors to the Park
network; and surrounding area each year, and more
• maintaining the Bus and Tram one-hour than 2,500 jobs will be created generating an
Hopper fare and investing to improve estimated £1.5 billion for the local economy.
journey times and reliability on the bus
network; Old Oak and Park Royal
• continuing the electrification of London Development Corporation (OPDC)
Buses so that all are emission free by 2037
The OPDC has been established to support
at the latest;
the creation of 65,000 new jobs and at least
• extending the Ultra Low Emission Zone 24,000 new homes in west London over the
in central London to the North and South next 20 years. It will build on the regeneration
Circular roads by Autumn 2021 to help benefits which High Speed 2 (HS2), the
tackle London’s toxic air quality; and Elizabeth line and the Great Western Mainline
• investing in a range of schemes designed stations at Old Oak Common are expected
to make walking, cycling and public to bring locally.You can also read
