Purpose

To consider confirming the Council Tax Base
2024/5 following the completion of the consultation on the Long
Term Empty and Second Homes Premium.

Content

RESOLVED:
1.            
That Cabinet noted the consultation
feedback at Annex A and summary set out in this report.
2.            
That the following changes to the Local
Council Tax Policy be agreed:
a)       
to revise the existing policy to charge a
premium of 100% on properties that are empty for a period of
between 1 and 2 years from 1 April 2024, subject to any exceptions
that may be subsequently agreed by the Secretary of State;
and
b)      
to adopt a new Second Homes Premium from
1 April 2025 of 100%, subject to any exceptions that be
subsequently agreed by the Secretary of State.
3.            
That the 2024/25 Council Tax Base
estimate is set at 96,909.61 Band D equivalent properties if the
proposed change to LTE Premium is not approved or at
97,194.98 Band D equivalent properties should this
be approved.
4.            
That the provision for uncollectable
amounts of Council Tax for 2024/25 be set at 0.9% producing an
expected collection rate of 99.1%. 
5.            
That the proposed 2024/25 funding
contribution to parish and town councils of £0.325m, as set
out in Annex E of the report, be noted, and recommended to Council
for approval as part of the final Budget in February
2024.
6.            
That the Cabinet recommends to Council
that the Local Council Tax Reduction Scheme, as adopted by the
Council on 22 February 2023, be continued for 2024/25, with
amendments that reflect changes to related benefits and to the
Council Tax Reduction Schemes (Prescribed Requirements)
Regulations; retaining the delegation to the Director Finance and
Resources to make technical legislative changes.