Issue - decisions

Council tax Base Calculation Report

12/01/2024 - Council tax Base Calculation Report 2024/25

Cabinet agreed the following, to:

 

1.  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.  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.  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.  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.  Formally approve the Council Tax Reduction Scheme (CTRS) as set out in this report, effective from 1 April 2024;

 

6.  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.