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a) That the amount calculated by Canterbury
City Council as the Council Tax base for whole area for 2026/27
shall be 55,692.52 and the tax base for the parishes in the
Council’s administrative area, as set out in the table at
Appendix A.
 
b) Determined that for the financial year
2026/27, 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. 
 
c) Determined 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%. 
 
d) Approved the continuation of the previous
decision (4 January 2024) to cease new applications for the council
Tax ‘Class D’ discount, for properties undergoing
structural alteration and/or major repair, effective 1 April
2024. 
 
e) Approved the continuation of the previous
decision (4 January 2024) to apply a 100% Council Tax premium on
properties that are unoccupied and furnished (with certain
exceptions as set out in legislation), often referred to as
‘second homes’ (‘Class B’ properties),
applicable from 1 April 2025, in line with the Levelling-Up and
Regeneration Act 2023.
 
 f) That any
expenses incurred by the Council in performing in part of its area
a function performed elsewhere in its area by a parish council
shall not be treated as special expenses for the purposes of
section 35 of the Local Government Finance Act 1992.