Purpose

To agree the Council tax
base

Content

Agreed
to reducing the time before charging
a Council Tax Premium to long-term empty homes (dwellings
which have been unoccupied and substantially unfurnished),
from 2 years to 12 months.
 
Noted
the agreement at Council on
31st January 2024 of a 100% council tax premium on Class
A & Class B dwellings second homes in the borough, which will
take effect from 1 April 2025.
 
Noted that
proposed changes to the Local Council Tax Support Scheme, being
considered by Cabinet on 29 January 2025 for recommendation to
Council, are included in the tax base
calculations.
 
Recommended
Council to
 
Agree a council tax base for
the whole authority area for 2025/26 of 91,088.88 in accordance
with the Local Authorities (Calculation of Tax Base) (England)
Regulations 2012.
 
Agree an additional council tax
base for the Gloucester Circus Garden Square area of the authority
for 2025/26 of 100.16.
 
Agree a continuance in 2025/26
of a council tax premium of 100% in respect of long-term empty
dwellings for dwellings empty for between 1 and 5 years.
 
Agree a continuance in 2025/26
of a council tax premium of 200% in respect of long-term empty
dwellings, for dwellings empty between 5 and 10 years.
 
Agree a continuance in 2025/26 of a
council tax premium of 300% in respect of long-term empty
dwellings, for dwellings empty longer than 10 years.
 
Agree a
continuance in 2025/26 of the council tax discount of 0% on Class C
& D dwellings (empty homes).
 
Agree a continuance in 2025/26 of
the council tax discount of 100% in respect of Royal Borough of
Greenwich resident care leavers, aged under 25.
 
Agree a
continuance in 2025/26 of a council tax discount of 100% in respect
of Royal Borough of Greenwich foster carers & shared lives
households in the borough.
 
Note that the council tax base
relevant to the Southern Region of the Environment Agency for flood
defence levy apportionment purposes in 2025/26 is
9,218.50
 
Note that the council tax base
relevant to the Thames Region of the Environment Agency for flood
defence levy apportionment purposes in 2025/26 is
81,870.38