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.

Decision

(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.