Purpose

To consider and approve the
Council Tax base for 2025/26.
 

Decision

The Leader of the Council
agreed the recommendations as outlined above namely:
 

To
approve the calculation of the Council’s tax base for
2025/26.

 

That in accordance with the Local Authorities (Calculation of
Tax Base) Regulations 1992 and the Local Authorities (Calculation
of Council Tax Base) (Amendment) (England) Regulations 2003,
declare that the Council Tax base for 2025/26 should be 39,756
properties.

 

To
recommend to Council, as part of the budget setting process, to
confirm the additional premium charge of 100% relating to Second
Homes from 1 April 2025.

 

To
recommend to Council that the minimum mandatory exceptions set out
in paragraph 6.3(b) will be applied to the
long-term empty home and second homes premiums as set out in
legislation and to formally agree the local premium
exception.