Purpose

This report is a statutory requirement that
sets the council tax base for the purposes of the 2024/25 revenue
budget.

Decision

That Cabinet agrees to refer
this report to Full Council and recommend approval by Full Council
for the financial year 2024/25 of:

 
a.           
The estimated numbers of properties for each
Valuation Band as set out in this report.

 
b.           
An estimated collection rate of 97.0%.

 
c.           
The Council Tax Base of 86,113 Band “D”
equivalent properties.
 
d.           
The delegation of authority to the Strategic
Director of Finance to determine the business rates tax base for
2024/25.

 
e.             
That the Council charge the full relevant Council
Tax premium allowed on dwellings
unoccupied and substantially unfurnished for a continuous period of at least one
year and properties designated as second homes, as
soon as the legislation allows.