Council Tax Base Report 2024/25

January 17, 2024 Council (Other) Approved View on council website
Full council record
Content

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.

Supporting Documents

202425 Council Tax Base Report 17Jan2024.pdf
Council Tax Base Report Council Jan Addendum.pdf

Details

OutcomeRecommendations Approved
Decision date17 Jan 2024