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The
Cabinet considered a report of the Executive Director (Finance and
Resources) concerning the calculation of the Council Tax Base for
2024/25.
 

Resolved:
 
1.
That the amount calculated by Southend-on-Sea City Council as its
Council Tax Base for the financial year 2024/35 shall be set at
60,409.19, as set out in Appendix A to the submitted
report.
 
2.
That the amount calculated by Southend-on-Sea City Council as the
Council Tax Base in respect of Leigh-on-Sea Town Council for the
financial year 2024/25 shall be set at 9,017.50, as set out in
Appendix B to the submitted report.
 
3. That the continuation of the
locally defined discounts for the 2024/25 financial year commencing
1 April 2024, as set in the report, be approved.
 
4. That, following the guidance
issued by the secretary of state, the implementation of a 100%
premium charge, payable from 1 April 2024 for properties that have
been vacant (unoccupied and unfurnished) for a continuous period of
one year, be approved.
 
5. That the implementation of a
0% discount for vacant dwellings (properties that are unoccupied
and substantially unfurnished) for the billing year commencing 1
April 2024, be approved.
 
6. That, following the guidance
issued by the secretary of state, the implementation of a 100%
premium charge, payable from 1 April 2025 for properties that are
classified as second homes (furnished but not the main residence of
any individual), be approved.
 
7.
That National Non-Domestic Rates Base for 2024/25 be submitted to
the Department of Levelling Up, Housing and Communities (The NNDR1
form to be approved by the Executive Director (Finance and
Resources), in consultation with the Leader of the Council, for
submission to DLUHC in accordance with the Council delegations, to
meet the statutory deadline of 31st January
2024).
 
8.
That the updated Non-Domestic Rates Discretionary Rate Relief
Policy, set out at Appendix D to the report, be
approved.
 
Reason for decision:
 
The setting of the Council Tax Base and
National Domestic Rating Base enables the calculation of the core
funding derived through local taxation that is used to finance the
Council’s proposed budget for 2024/25.
 
Other Options:
 
None
 
Note: This is an Executive Function
Not
eligible for call-in
Cabinet Member: Cllr Cox