Decision details

It was MOVED, SECONDED and RESOLVED that the Mayor and Cabinet:

·         note the Council Tax Base calculation for 2023/24, as set out in the annual Council Tax Base government return, attached at Appendix A;

·         recommend Council agree a Council Tax Base of 88,848.5 B and D equivalent properties for 2023/24;

·         recommend Council agree a budgeted Council Tax collection rate of 94.0%;

·         recommend Council agree no changes be made to the Council Tax Reduction Scheme (CTRS) for 2023/24, that eligible claimants make a minimum contribution of 25% towards their council tax;

·         recommend Council approve 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 this report;                                                                                                                                                                                               

·         recommend Council agree that the existing policy of a 0% discount for second homes for 2020/21 be continued for 2023/24, as set out in section five of this report;

·         recommend 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 this report;

·         recommend Council agree the amendment to the current policy and removes the 100% discount awarded for a period of four weeks, such that the 0% discount is applied immediately for empty homes – Class C (a substantially empty and unfurnished property), as set out in section five of this report;

·         recommend Council agree that the existing Long Term Empty Property homes premium of 100% for properties empty between 2 and 5 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 this report;

·         recommend 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 this report;

·         note the proposed 2023/24 National Non Domestic Rate (NNDR) estimated net yield of £72m, based on current information available.

·         recommend Council agree to delegate the approval of the final 2023/24 NNDR1 form to the Executive Director for Corporate Resources for submission by the deadline of 31 January 2023.