Having considered an open officer report, and a presentation by the Cabinet
Member for Finance & Resources, Councillor Amanda De Ryk, the Mayor and
Cabinet agreed that:
(1) the Council Tax Base calculation for 2022/23, as set out in the annual
Council Tax Base government return, attached at Appendix A; be noted;
(2) Council be recommended to agree a Council Tax Base of 88,904.9 Band
D equivalent properties for 2022/23;
(3) Council be recommended to agree a budgeted Council Tax collection rate
of 95.0%;
(4) Council be recommended to agree no changes be made to the Council
Tax Reduction Scheme (CTRS) for 2022/23, that eligible claimants make a
minimum contribution of 25% towards their council tax;
(5) Council be recommended to 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;
(6) Council be recommended to agree that the existing policy of a 0%
discount for second homes for 2020/21 be continued for 2022/23, as set out in
section five; and
(7) Council be recommended to 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;
(8) Council be recommended to agree that the existing policy of a 100%
discount awarded for a period of four weeks and then a 0% discount
thereafter, for empty homes – Class C (a substantially empty and unfurnished
property) be continued, as set out in section five of this report;
(9) Council be recommended to agree that the existing Long Term Empty
Property homes premium of 100% for properties empty between 2 and 5
years, and 200% for those empty for over five years continues, and introduce
a 300% premium for properties that remain empty for 10 years or more, as set
out in section five;
(10) Council be recommended to agree the introduction 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;
(11) the proposed 2022/23 National Non Domestic Rate (NNDR) estimated
net yield of £70m be noted, based on current information available and
excluding any potential additional Covid reliefs or rateable value changes; and
(12) Council be recommended to agree to delegate the approval of the final
2022/23 NNDR1 form to the Executive Director for Corporate Resources for
submission by the deadline of 31 January 2022.