Purpose

NOTE: Only the “Fees and
Charges” element of the report is subject to call
in. 

Content

RESOLVED:
Mayor and Cabinet:

•        
Noted the Council Tax Base
calculation for 2026/27, as set out in the annual Council Tax Base
government return

•        
Agreed and recommended Council
agree a Council Tax Base of 93,758.1 Band D equivalent properties
for 2026/27;

•        
Agreed and recommended Council
agree a budgeted council tax collection rate of 96.0%;

•        
Agreed and recommended that
Council agree no changes be made to the Council Tax Reduction
Scheme (CTRS) for 2026/27, therefore eligible claimants will
continue to make a minimum contribution of 25% towards their
council tax;

•        
Agreed and recommended that
Council agree the continuation of the discretionary council tax
discount of 100% for care leavers up to the age of 25;

•        
Agreed and recommended that
Council 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;

•        
Agreed and recommended that
Council agree the continuation of the discretionary War Disablement
Pensions and War Widow Pensions scheme discount;

•        
Agreed and recommended that
Council agree that the existing policy of a 0% discount for second
homes be continued for 2026/27;

•        
Agreed and recommended that
Council agree a 100% premium be applied to second homes after one
year;

•        
Agreed and recommended that
Council 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;

•        
Agreed and recommended that
Council agree that the existing policy of a 0% discount applied
immediately for empty homes – Class C (a substantially empty
and unfurnished property) be continued;

•        
Agreed and recommended that
Council 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;

•        
Noted the proposed 2026/27
National Non-Domestic Rate (NNDR) estimated net yield of
£70m, based on current information available;

•        
Agreed and recommended that
Council agree to delegate the approval of the final 2026/27 NNDR1
form to the Executive Director for Finance, Digital and Corporate
Resources for submission by the deadline, which is expected to be
late January 2026.