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