Purpose

Determination of 2024/25 Council Tax Base for Tax Setting

Decision

The Committee considered a report from the Chief Accountant that sought a recommendation for Council to agree the gross and net Council Tax Base for 2024/25.

The Committee were advised that this recommendation was in accordance with the Local Authorities (Calculation of Tax Base) (England) Regulations 2012.

The Committee resolved to recommend to Council that:

1. The gross Council Tax Base for 2024/25 is determined at 41,305 (2023/24: 40,867) as Band D equivalents after taking account of the Council’s agreed Council Tax Support Scheme; and
2. The net Council Tax Base for 2024/25 calculated as Band D equivalents, is determined at 39,241 (2023/24: 39,233) after adjustment by 5% to allow for irrecoverable amounts, appeals and property base changes.