Decision Maker: Mayor and Cabinet, Council

Outcome: Recommendations Approved

Is Key Decision?: Yes

Is Callable In?: No

Date of Decision: December 4, 2024

Purpose:

Content: RESOLVED to:   1.    note the Council Tax Base calculation for 2025/26, as set out in the annual Council Tax Base government return, attached at Appendix A;   2.    recommend Council agree a Council Tax Base of 92,585.3 Band D equivalent properties for 2025/26;   3.    recommend Council agree a budgeted Council Tax collection rate of 96.0%;   4.    recommend that Council agree no changes be made to the Council Tax Reduction Scheme (CTRS) for 2025/26, that eligible claimants make a minimum contribution of 25% towards their council tax;   5.    recommend that Council agree the continuation of the discretionary Council Tax discount of 100% for care leavers up to the age of 25, as set out in section five of the report;   6.    recommend that Council agree that the existing policy of a 0% discount for second homes be continued for 2025/26, as set out in section five of the report;   7.    recommend that Council agree a 100% premium be applied to second homes after one year, as set out in section five of the report;   8.    recommend that Council agree that the existing policy of a 0% discount for empty homes Class A (an empty property undergoing structural alteration or major repair to make it habitable) be continued, as set out in section five of the report;   9.    recommend that Council agree that the existing policy of a 0% discount applied immediately for empty homes – Class C (a substantially empty and unfurnished property) be continued, as set out in section five of the report;   10. recommend that Council agree that the Long Term Empty Property homes premium of: 100% for properties empty between one and five years, 200% for those empty for over five years, and 300% for properties that remain empty for 10 years or more continues, as set out in section five of the report;   11. recommend that Council agree the continuation of the existing policy of a 25% ‘sanctuary’ discount to ensure residents eligible for a single person discount are not financially worse off as a result of housing a refugee, as set out in section five of the report;   12. recommend that Council agree the continuation of the discretionary War Disablement Pensions and War Widow Pensions scheme discount as set out in section five of the report;    13. note the proposed 2025/26 National Non Domestic Rate (NNDR) estimated net yield of £60m, based on current information available.   14. recommend that Council agree to delegate the approval of the final 2025/26 NNDR1 form to the Executive Director for Corporate Resources for submission by the deadline of 31 January 2025.