Decision details

To set the council tax base and note that the National Non-Domestic Rate base will be signed off by the s.151 officer

It was not possible to circulate the report five clear days in advance of the meeting. The chair agreed to accept the item as urgent as the council tax base calculation for 2024-25 must be made between 1 December 2023 and 31 January 2024. The figure is used for revenue budget setting purposes and has historically been reported to members at the December cabinet.

RESOLVED:

1.  That the council tax base for 2024-25 is set at 112,166 (109,174 in 2023-24) band D equivalent dwellings (Appendix A of the report) be agreed.

2.  That the schedule of discounts and exemptions in paragraph 12 of the report be recommended to council assembly, including the premiums applicable for long-term empty dwellings.

3.  That the assumed council tax collection level for 2024-25 should remain at 97.20% (2023-24 97.20%) be agreed.

4.  That the 2024-25 council tax base for St. Mary Newington parish is set at 12,881 (12,509 in 2023-24) band D equivalent dwellings be agreed.

5.  That the proposed continuation of the current council tax section 13A (1)(c) policy[1] covering discretionary relief terms (refer to paragraphs 17 to 18) be agreed:

·  to continue council tax discretionary relief (0% to 100%) for young people leaving care aged 18 to 24 years for the period 1 April 2024 to 31 March 2025

·  to continue foster carers’ discretionary relief (0% to 100%) for the period 1 April 2024 to 31 March 2025.

6.  That it be agreed to implement a 100% premium on second homes from 1 April 2025 as per the Levelling Up and Regeneration Act 2023.

7.  That the following be noted concerning the council tax reduction scheme:

·  no changes to the council tax reduction scheme (CTRS) for 2024-25, as set out in paragraphs 19 to 23 of the report

·  any minor and consequential amendments to the CTRS written policy are to remain delegated to the strategic director of finance in consultation with the monitoring officer.

8.  That the change in definition of long-term empty properties for the purposes of the 100% premium as set out in paragraph 12 of the report be noted.