Purpose

To approve the Council Tax Base for the
financial year 2025/26 as part of the process of the revenue budget
setting and Council Tax setting process for the new year.

Content

(a)       That the tax base of
66,458 band D equivalent properties for tax setting purposes for
the financial year 2025/26 which incorporates the planned uplift to
the rates from 75% to 100% to the rates for Long Term Empty
Properties and the continuation of the 100% premium for Second
Homes be approved; and
 

(b)       That a
‘nil’ discount for properties falling within ay of the
Prescribed Classes (A, B or C) continue to be set which would apply
to the whole of the county area.