Setting the Council Tax Base, the NNDR Tax Base & Discounts for Second Homes and Empty Homes
January 22, 2025 Approved View on council websiteFull council record
Content
The motion was MOVED by Councillor De Ryk,
SECONDED by Councillor Rathbone and it was RESOLVED that Council
agreed to:
1. note
the Council Tax Base calculation for 2025/26, as set out in the
annual Council Tax Base government
return, attached at Appendix A;
2. agree
a Council Tax Base of 92,585.3 Band D equivalent properties for
2025/26;
3. agree a budgeted Council Tax collection rate of
96.0%;
4.
agree no changes be made to the Council Tax Reduction Scheme (CTRS)
for 2025/26, that eligible claimants make a minimum contribution of
25% towards their council tax;
5.
agree the continuation of the discretionary Council Tax discount of
100% for care leavers up to the age of 25, as set out in section
five of the report;
6.
agree that the existing policy of a 0% discount for second homes be
continued for 2025/26, as set out in section five of the
report;
7.
agree a 100% premium be applied to second homes after one year, as
set out in section five of the report;
8.
agree that the existing policy of a 0% discount for empty homes
Class A (an empty property undergoing structural alteration or
major repair to make it habitable) be continued, as set out in
section five of the report;
9.
agree that the existing policy of a 0% discount applied immediately
for empty homes – Class C (a substantially empty and
unfurnished property) be continued, as set out in section five of
the report;
10.
agree that the Long Term Empty Property homes premium
of: 100% for properties empty between one and five years, 200% for
those empty for over five years, and 300% for properties that
remain empty for 10 years or more continues, as set out in section
five of the report;
11.
agree the continuation of the existing policy of a 25%
‘sanctuary’ discount to ensure residents eligible for a
single person discount are not financially worse off as a result of
housing a refugee, as set out in section five of the
report;
12.
agree the continuation of the discretionary War Disablement
Pensions and War Widow Pensions scheme discount as set out in
section five of the report;
13.
note the proposed 2025/26 National Non Domestic Rate
(NNDR) estimated net yield of £60m,
based on current information available.
14.
agree to delegate the approval of the final 2025/26 NNDR1 form to
the Executive Director for Corporate Resources for submission by
the deadline of 31 January 2025.
Related Meeting
Council - Wednesday, 22nd January, 2025 7.30 pm on January 22, 2025
Supporting Documents
Details
| Outcome | Recommendations Approved |
| Decision date | 22 Jan 2025 |