Decision

Setting the Council Tax Base, the NNDR Tax Base & Discounts for Second Homes and Empty Homes

Decision Maker:

Outcome: Recommendations Approved

Is Key Decision?: No

Is Callable In?: No

Date of Decision: January 22, 2025

Purpose:

Content: The motion was MOVED by Councillor De Ryk, SECONDED by Councillor Rathbone and it was RESOLVED that Council agreed 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. agree a Council Tax Base of 92,585.3 Band D equivalent properties for 2025/26; 3. agree a budgeted Council Tax collection rate of 96.0%; 4. 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. 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. 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. agree a 100% premium be applied to second homes after one year, as set out in section five of the report; 8. 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. 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. 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. 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. 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. 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.    

Supporting Documents

Setting the Council Tax Base the NNDR Tax Base Discounts for Second Homes and Empty Homes.pdf

Related Meeting

Council - Wednesday, 22nd January, 2025 7.30 pm on January 22, 2025