Decision Maker: Mayor and Cabinet

Outcome: For Determination

Is Key Decision?: Yes

Is Callable In?: No

Date of Decision: December 3, 2025

Purpose: NOTE: Only the “Fees and Charges” element of the report is subject to call in. 

Content: RESOLVED: Mayor and Cabinet: •         Noted the Council Tax Base calculation for 2026/27, as set out in the annual Council Tax Base government return •         Agreed and recommended Council agree a Council Tax Base of 93,758.1 Band D equivalent properties for 2026/27; •         Agreed and recommended Council agree a budgeted council tax collection rate of 96.0%; •         Agreed and recommended that Council agree no changes be made to the Council Tax Reduction Scheme (CTRS) for 2026/27, therefore eligible claimants will continue to make a minimum contribution of 25% towards their council tax; •         Agreed and recommended that Council agree the continuation of the discretionary council tax discount of 100% for care leavers up to the age of 25; •         Agreed and recommended that Council 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; •         Agreed and recommended that Council agree the continuation of the discretionary War Disablement Pensions and War Widow Pensions scheme discount; •         Agreed and recommended that Council agree that the existing policy of a 0% discount for second homes be continued for 2026/27; •         Agreed and recommended that Council agree a 100% premium be applied to second homes after one year; •         Agreed and recommended that Council 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; •         Agreed and recommended that Council agree that the existing policy of a 0% discount applied immediately for empty homes – Class C (a substantially empty and unfurnished property) be continued; •         Agreed and recommended that Council 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; •         Noted the proposed 2026/27 National Non-Domestic Rate (NNDR) estimated net yield of £70m, based on current information available; •         Agreed and recommended that Council agree to delegate the approval of the final 2026/27 NNDR1 form to the Executive Director for Finance, Digital and Corporate Resources for submission by the deadline, which is expected to be late January 2026.