Purpose

To consider and approve the Council Tax base for 2024/25.

Decision

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

1. To approve the calculation of the Council’s tax base for 2024/25.

1. 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 2024/25 should be 38,756 properties.

1. To recommend to Council, as part of the budget setting process, to approve the change to the additional premium charge of 100% relating to Long-term Empty properties which have been empty for longer than one year (rather than two years as currently) from 1 April 2024.

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