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, to:
 
1. 
Determine that for the financial year 2024/25, 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.  Approve the District's Council Tax
Base for 2024/25 as 46,454.06 and the tax base for the towns and
parishes in the Council’s administrative area, as set out in
the table at Appendix 2;
 
3.  Determine the “Long Term Empty
Premium” 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.  Formally approve the discontinuation
of the council Tax ‘Class D’ discount, for properties
undergoing structural alteration and/or major repair, effective
from 1 April 2024;
 
5.  Formally approve the Council Tax
Reduction Scheme (CTRS) as set out in this report, effective from 1
April 2024;
 
6.  Formally approve the application of a
100% Council Tax premium 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.