Issue - decisions

Cabinet:

1.   Approved the District's Council Tax Base for 2023/24 as 45,759.46 and the tax base for the towns and parishes in the Council’s administrative area, as set out in the table at Annex 2;

2.   Agreed that council tax discounts remain unchanged for 2023/24;

3.   Agreed that the ‘Long Term Empty Premium’ for properties that have been left empty and substantially unfurnished remain unchanged for 2023/24 as follows:

·  for periods of 2 years but less than 5 years, a Long Term Empty Premium to be charged at 100%;

·  for periods of 5 years but less than 10 years, a Long Term Empty Premium to be charged at 200%; and

·  for periods of 10 years or more a Long Term Empty Premium to be charged at 300%.

4.   Agreed to revise the Council Tax Reduction Scheme for 2023/24 in line with the recommendations in this report;

5.   Approved the application of the 100% council tax premium on properties empty (unoccupied and unfurnished) for periods of 1 year but less than 5 years, applicable from 1 April 2024, subject to the Regeneration & Levelling-Up Bill receiving Royal assent; and

6.   Approved the application of a 100% Council Tax premium on properties unoccupied but furnished (often referred to as ‘second homes’), applicable from 1 April 2024, subject to the Regeneration & Levelling-Up Bill receiving Royal Assent.