Purpose

This is the annual report that goes to Cabinet
and then Full Council to set the Council’s Council Tax
Taxbase, Council Tax Reduction Scheme and Council Tax Discounts for
the following financial year.

Decision

Cabinet agreed the
following recommendations to Full Council for consideration at its
meeting on 5 March 2025:

·      
Approved the Council Tax discount for second homes remaining at
0%

·      
Approved the Council Tax discounts for empty properties, including
the discounts that replaced the previous Class A and C Council Tax
exemptions, remain at 0%.

·      
Approved the Long-Term Empty Property Premium continuing at the
maximum percentages allowed for by the current legislation for the
2025/26 financial year.

·      
Delegated authority to the Director of Revenues & Benefits be
given delegated authority to determine any individual local
discount applications received from Council Taxpayers during the
2025/26 financial year under section 13A(1)(c) of the Local
Government Finance Act 1992.

·      
Approved the same Council Tax Reduction Scheme for 2025/26 which
has operated successfully since 2013/14. The scheme is based on the
Default Scheme Regulations, updated to reflect changes made via the
Prescribed Requirements Amendment Regulations and with War Disabled
Pensions, War Widow, Pensions and Armed Forces Compensation scheme
payments disregarded in full when calculating a claimant’s
income. The same disregards should continue to apply to Housing
Benefit and claims for Discretionary Housing Payment (DHP).

·      
Noted that the Council Tax Base for 2025/26 for the Whole City is
141,569.83 equivalent Band D properties, for Montpelier Square
alone 101.76 equivalent Band D properties and for Queen’s
Park 3,739.64 equivalent Band D properties.

·      
Noted that the figures set out in paragraph 2.3 above for the
Council Tax Base for 2025/26 are be used by the Council to make a
determination pursuant to the requirements of the Local Government
Finance Act 1992.

·      
Noted the determination made in last year’s report to
implement a 100% Second Home Premium for the 2025/26 financial
year.
 
Reasons for
Decision
The taxbase decision is sought in order that
the Council complies with the requirements of the Local Government
Finance Act 1992. Retention of the same levels of Council Tax
discount for empty properties and second homes will continue to
deliver additional Council Tax income for the Council without
disadvantaging any vulnerable members of the community.
 
Implementation Date: 24 December 2024