Decision Maker: Council

Outcome: For Determination

Is Key Decision?: Yes

Is Callable In?: No

Date of Decision: January 8, 2026

Purpose:

Content: a) That the amount calculated by Canterbury City Council as the Council Tax base for whole area for 2026/27 shall be 55,692.52 and the tax base for the parishes in the Council’s administrative area, as set out in the table at Appendix A.   b) Determined that for the financial year 2026/27, the empty homes discount for properties unoccupied and unfurnished (‘Class C’ properties) remains at 0%, so that Council Tax will be payable in full on these properties.    c) Determined the “Long Term Empty Premium” for properties that have been left empty and substantially unfurnished:    (a) for periods of 1 year but less than 5 years, a Long Term Empty premium to be charged at 100%; and (b) for periods of 5 years but less than 10 years, a Long Term Empty premium to be charged at 200%; and (c) for periods of 10 years or more a Long Term Empty premium to be charged at 300%.    d) Approved the continuation of the previous decision (4 January 2024) to cease new applications for the council Tax ‘Class D’ discount, for properties undergoing structural alteration and/or major repair, effective 1 April 2024.    e) Approved the continuation of the previous decision (4 January 2024) to apply a 100% Council Tax premium on properties that are unoccupied and furnished (with certain exceptions as set out in legislation), often referred to as ‘second homes’ (‘Class B’ properties), applicable from 1 April 2025, in line with the Levelling-Up and Regeneration Act 2023.    f) That any expenses incurred by the Council in performing in part of its area a function performed elsewhere in its area by a parish council shall not be treated as special expenses for the purposes of section 35 of the Local Government Finance Act 1992.