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.