Issue - meetings
Council Tax Base and Collection Rate 2024/25 and Delegation of the Business Rate Estimate
Meeting: 15/01/2024 - Cabinet (Item 7)
7 Council Tax Base and Collection Rate 2024/25 and Delegation of the Business Rate Estimate 
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Decision:
That Cabinet agrees to refer this report to Full Council and recommend approval by Full Council for the financial year 2024/25 of:
a. The estimated numbers of properties for each Valuation Band as set out in this report.
b. An estimated collection rate of 97.0%.
c. The Council Tax Base of 86,113 Band “D” equivalent properties.
d. The delegation of authority to the Strategic Director of Finance to determine the business rates tax base for 2024/25.
e. That the Council charge the full relevant Council Tax premium allowed on dwellings unoccupied and substantially unfurnished for a continuous period of at least one year and properties designated as second homes, as soon as the legislation allows.
Minutes:
Councillor Rowan Ree introduced the report that looked at the properties in the Borough that were liable to Council Tax and noted that their number had increased to 2,177. It continued their police of charging Council Tax premium rates on dwellings unoccupied for a continuous period of time. An important change on the scheme this year was to exempt Care Leavers, Foster Carers and Special Guardianship Orders residing in the Borough from Council Tax.
The Leader stressed that Foster Carers were the “quiet heroes” in the Borough strengthening the community. The Council expressed its gratitude by exempting them from Council Tax payment. He also stated that putting a premium on empty properties was the right thing to do as they were a blight in the community. He urged owners to release their empty homes to ease the housing crisis.
AGREED UNANIMOUSLY BY THE CABINET MEMBERS:
That Cabinet agrees to refer this report to Full Council and recommend approval by Full Council for the financial year 2024/25 of:
a. The estimated numbers of properties for each Valuation Band as set out in this report.
b. An estimated collection rate of 97.0%.
c. The Council Tax Base of 86,113 Band “D” equivalent properties.
d. The delegation of authority to the Strategic Director of Finance to determine the business rates tax base for 2024/25.
e. That the Council charge the full relevant Council Tax premium allowed on dwellings unoccupied and substantially unfurnished for a continuous period of at least one year and properties designated as second homes, as soon as the legislation allows.