Content

RESOLVED to:
 
1.   
note the Council Tax Base calculation for 2025/26, as set out in
the annual Council Tax Base government return, attached at Appendix
A;
 
2.   
recommend Council agree a Council Tax Base of 92,585.3 Band D
equivalent properties for 2025/26;
 
3.   
recommend Council agree a budgeted Council Tax collection rate of
96.0%;
 
4.   
recommend that Council agree no changes be made to the Council Tax
Reduction Scheme (CTRS) for 2025/26, that eligible claimants make a
minimum contribution of 25% towards their council tax;
 
5.   
recommend that Council 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 the report;
 
6.   
recommend that Council agree that the existing policy of a 0%
discount for second homes be continued for 2025/26, as set out in
section five of the report;
 
7.   
recommend that Council agree a 100% premium be applied to second
homes after one year, as set out in section five of the report;
 
8.   
recommend that Council 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 the report;
 
9.   
recommend that Council 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 the report;
 
10.
recommend that Council agree that the Long Term Empty
Property homes premium of: 100% for properties empty between one
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 the report;
 
11.
recommend that Council 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 the report;
 
12.
recommend that Council agree the continuation of the
discretionary War Disablement Pensions and War Widow Pensions
scheme discount as set out in section five of the
report; 
 
13. note
the proposed 2025/26 National Non Domestic Rate (NNDR) estimated
net yield of £60m, based on current information
available.
 
14.
recommend that Council agree to delegate the approval
of the final 2025/26 NNDR1 form to the Executive Director for
Corporate Resources for submission by the deadline of 31 January
2025.