Decision

MOVED by Cllr De Ryk, SECONDED by Cllr Rathbone and RESOLVED to:

1. note the Council Tax Base calculation for 2024/25, as set out in the annual Council Tax Base government return, attached at Appendix A;
2. agree a Council Tax Base of 90,414.0 Band D equivalent properties for 2024/25;
3. agree a budgeted Council Tax collection rate of 95.0%;
4. agree no changes be made to the Council Tax Reduction Scheme (CTRS) for 2024/25, that eligible claimants make a minimum contribution of 25% towards their council tax;
5. agree the continuation of the discretionary Council Tax discount of 100% for care leavers up to the age of 25, as set out in section five of this report;
6. agree that the existing policy of a 0% discount for second homes be continued for 2024/25, as set out in section five of this report;
7. agree that from 2025/26 a 100% premium be applied to second homes, as set out in section five of this report;
8. agree that the existing policy of a 0% discount for empty homes Class A (an empty property undergoing structural alteration or major repair to make it habitable) be continued, as set out in section five of this report;
9. agree that the existing policy of a 0% discount applied immediately for empty homes – Class C (a substantially empty and unfurnished property) be continued, as set out in section five of this report;
10. agree that the existing Long Term Empty Property homes premium of: 100% for properties empty between two and five years, 200% for those empty for over five years, and 300% for properties that remain empty for 10 years or more continues, as set out in section five of this report;
11. agree that as per Clause 76(1) of the Levelling-Up and Regeneration Bill 2022-23, from the 1 April 2025, the definition of a Long Term Empty Property home be amended to a dwelling which has been unoccupied and substantially unfurnished for a continuous period of one year (currently two years), as set out in section five of this report;
12. agree that from 1 April 2025 the 100% premium applied to Long Term Empty Property be applied to properties which have remained empty for at least one year, as set out in section five of this report;
13. agree the continuation of the existing policy of a 25% ‘sanctuary’ discount to ensure residents eligible for a single person discount are not financially worse off as a result of housing a refugee, as set out in section five of this report;
14. agree the continuation of the discretionary War Disablement Pensions and War Widow Pensions scheme discount as set out in section five of this report;
15. note the proposed 2024/25 National Non Domestic Rate (NNDR) estimated net yield of £58m, based on current information available.
16. agree to delegate the approval of the final 2024/25 NNDR1 form to the Acting Executive Director for Corporate Resources for submission by the deadline of 31 January 2024.