Purpose

The Council Tax base for the
coming year is set by Thanet District Council and is used by Kent
County Council, the Police and Crime Commissioner for Kent, Kent
and Medway Fire and Rescue Authority and the various town and
parish councils when setting their Council Tax and their
precepts.

Decision

Cabinet agreed the following:
 
1. 
That for the financial year 2025/26, the
empty homes discount for properties unoccupied and unfurnished
(‘Class C’ properties) remains at 0%, so that Council
Tax will be payable in full on these properties;
 
2.  To approve
the District's Council Tax Base for 2025/26 as 48,260.89 and the
tax base for the towns and parishes in the Council’s
administrative area, as set out in the table at Annex 2 to the
Cabinet report;
 
3.  That the
“Long Term Empty Premium” (now with certain exceptions)
for properties that have been left empty and substantially
unfurnished: (a) for periods of 1 year but less than 5 years, a
Long Term Empty premium to be charged at 100%; and (b) for periods
of 5 years but less than 10 years, a Long Term Empty premium to be
charged at 200%; and (c) for periods of 10 years or more a Long
Term Empty premium to be charged at 300%;
 
4.  To
formally reaffirm the previous decision (11 January 2024) to remove
the council Tax ‘Class D’ discount, for properties
undergoing structural alteration and/or major repair, effective
from 1 April 2024;
 
5.  To
formally approve the Council Tax Reduction Scheme (CTRS) as set out
in this report, effective from 1 April 2025;
 
6.  To
formally reaffirm the previous decision (11 January 2024) to apply
a 100% Council Tax premium (now with certain exceptions) on
properties that are unoccupied and furnished, often referred to as
‘second homes’ (‘Class B’ properties),
applicable from 1 April 2025, in line with the Levelling-Up and
Regeneration Act 2023.