11 Setting the Council Tax Base 2025/26 PDF 122 KB
Additional documents:
Decision:
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.
Minutes:
Councillor Walsh rejoined the meeting for the commencement of this item.
Having considered an officer report, the Mayor and Cabinet moved, seconded and 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.