Decision details

Council Tax Base 2019-20 Report

Decision Maker: Cabinet

Decision status: For Determination

Is Key decision?: Yes

Is subject to call in?: No


Cabinet considered the report on setting of the Council Tax base for the coming year. The Tax base is defined mainly in terms of the number of Band D equivalent properties but is then adjusted to reflect various discounts. The calculation of the tax base had been undertaken in accordance with the current regulations; the Local Authority Calculation of Tax Base Regulations 2012.


The main change to note this year other than the calculation itself was the proposal to approve a council tax premium increase for qualifying long term empty properties. New regulations recently passed allowed councils to increase the long term empty property premium for qualifying properties, from an additional 50% to an additional 100% of Council Tax payable. The results of a public consultation on the council tax conducted by the Council indicated that two thirds of respondents were in favour of this increase.


Councillor Gregory proposed, Councillor Savage seconded and Members agreed the following:


1)  The District's Council Tax Base for 2019-20 as 43,763.27 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);


2)  The increase premium for all properties that have been left empty and substantially unfurnished for two years or more. This will take effect from April 2019 and will see the premium increase from 50% to 100% extra on the Council Tax payable;


3)  Not to revise the Council Tax Reduction Scheme for 2019-20.

Report author: Gary Whittaker

Publication date: 13/01/2020

Date of decision: 15/01/2019

Decided at meeting: 15/01/2019 - Cabinet

Accompanying Documents: