10 Council Tax Base 2025-26
To set the council tax base for 2025-26.
Supporting documents:
Minutes:
An updated Appendix A was circulated and published.
RESOLVED:
1. That the council tax base for 2025-26 is set at 112,357 (112,166 in 2024-25) 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 2025-26 be changed to 96.50% (2024-25 97.20%).
4. That the 2025-26 council tax base for St. Mary Newington parish is set at 11,732 (12,881 in 2024-25) 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 of the report) 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 2025 to 31 March 2026
· to continue foster carers’ discretionary relief (0% to 100%) for the period 1 April 2025 to 31 March 2026.
6. That the following be noted concerning the council tax reduction scheme:
· nochanges to the council tax reduction scheme (CTRS) for 2025-26, as set out in paragraphs 19 to 23.
Any minor and consequential amendments to the CTRS written policy will remain delegated to the strategic director of resources in consultation with the monitoring officer.