Purpose

Determination of 2024/25 Council Tax Base for
Tax Setting

Content

The Committee considered a report from the
Chief Accountant that sought a recommendation for Council to agree
the gross and net Council Tax Base for 2024/25.
 
The Committee were advised that this
recommendation was in accordance with the Local Authorities
(Calculation of Tax Base) (England) Regulations 2012.
 
The Committee resolved to recommend to
Council that:
 

1.   
The gross Council Tax Base for 2024/25 is determined at 41,305
(2023/24: 40,867) as Band D equivalents after taking account of the
Council’s agreed Council Tax Support Scheme; and
 

2.   
The net Council Tax Base for 2024/25 calculated as Band D
equivalents, is determined at 39,241 (2023/24: 39,233) after
adjustment by 5% to allow for irrecoverable amounts, appeals and
property base changes.