Purpose

To consider the Council Tax Base for
2024/25.

Content

RESOLVED:
1.            
That the provisional 2024/25 Council Tax
Base estimate of 95,784.97 Band D
equivalent properties and the potential increase to 96,067.10 Band D equivalent properties (subject to the
outcome of consultation,) be noted. 
2.            
That a final decision be made at the
5December 2023 Cabinet meeting, regarding the 2024/25 Council Tax
Base.
3.            
That the provision for uncollectable
amounts of Council Tax for 2024/25 be set at 2.05%
producing an expected collection rate of 97.95%. 
4.            
That the commencement of a consultation
to consider changes to the  
discretionary Council Tax policy in respect of Long Term Empty
Property and introduction of a Second Home Premiums (as set out in
the report), be noted.
5.            
That the proposed 2024/25 funding
contribution to parish and town councils of £0.325m, as set
out in Annex D 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.