Issue - meetings
Council tax Base Calculation Report
Meeting: 11/01/2024 - Cabinet (Item 78)
78 Council tax Base Calculation Report 2024/25 PDF 147 KB
Report to follow
Additional documents:
- TDC - Annex 1 Council Tax Base Calculation for 2024-25FINAL.docx - Google Docs, item 78
PDF 51 KB
- TDC - Annex 2 Council Tax Base for the Towns and Parishes 2024-25 FINAL.docx - Google Docs, item 78
PDF 56 KB
- TDC - Annex 3 Levelling- Up and Regeneration Act 2023 sections 79 and 80.docx - Google Docs, item 78
PDF 84 KB
Minutes:
Cabinet considered proposals for the Council the Council Tax base for 2024-25, which had increased by 1.52% on the previous financial year. The report made a number of recommendations on the following:
· Empty homes discount for properties unoccupied and unfurnished;
· Determining the long term empty premiums;
· Discontinuation of the council Tax ‘Class D’ discount for properties undergoing structural alteration and/or major repair.
These changes would be effective from 1 April 2024, and this report formally approved the Council Tax Reduction Scheme (CTRS), effective from 1 April 2024. The report included the application of a 100% Council Tax premium on properties that were 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. Cabinet agreed that all of these changes would increase the Council’s capacity to support those that were most disadvantaged in the District.
Councillor Yates proposed Councillor Keen seconded and Cabinet agreed the following:
1. To determine that for the financial year 2024/25, 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 2024/25 as 46,454.06 and the tax base for the towns and parishes in the Council’s administrative area, as set out in the table at Appendix 2;
3. To determine the “Long Term Empty Premium” 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 approve the discontinuation of 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 2024;
6. To formally approve the application of a 100% Council Tax premium 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.