Decision Maker: Cabinet

Outcome: Recommendations Approved

Is Key Decision?: Yes

Is Callable In?: Yes

Date of Decision: January 30, 2025

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.

Content: 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.