Decision details

This is the annual report that goes to Cabinet and then Full Council to set the Council’s Council Tax Taxbase, Council Tax Reduction Scheme and Council Tax Discounts for the following financial year.

Cabinet agreed the following recommendations to Full Council for consideration at its meeting on 5 March 2025:

·       Approved the Council Tax discount for second homes remaining at 0%

·       Approved the Council Tax discounts for empty properties, including the discounts that replaced the previous Class A and C Council Tax exemptions, remain at 0%.

·       Approved the Long-Term Empty Property Premium continuing at the maximum percentages allowed for by the current legislation for the 2025/26 financial year.

·       Delegated authority to the Director of Revenues & Benefits be given delegated authority to determine any individual local discount applications received from Council Taxpayers during the 2025/26 financial year under section 13A(1)(c) of the Local Government Finance Act 1992.

·       Approved the same Council Tax Reduction Scheme for 2025/26 which has operated successfully since 2013/14. The scheme is based on the Default Scheme Regulations, updated to reflect changes made via the Prescribed Requirements Amendment Regulations and with War Disabled Pensions, War Widow, Pensions and Armed Forces Compensation scheme payments disregarded in full when calculating a claimant’s income. The same disregards should continue to apply to Housing Benefit and claims for Discretionary Housing Payment (DHP).

·       Noted that the Council Tax Base for 2025/26 for the Whole City is 141,569.83 equivalent Band D properties, for Montpelier Square alone 101.76 equivalent Band D properties and for Queen’s Park 3,739.64 equivalent Band D properties.

·       Noted that the figures set out in paragraph 2.3 above for the Council Tax Base for 2025/26 are be used by the Council to make a determination pursuant to the requirements of the Local Government Finance Act 1992.

·       Noted the determination made in last year’s report to implement a 100% Second Home Premium for the 2025/26 financial year.

Reasons for Decision

The taxbase decision is sought in order that the Council complies with the requirements of the Local Government Finance Act 1992. Retention of the same levels of Council Tax discount for empty properties and second homes will continue to deliver additional Council Tax income for the Council without disadvantaging any vulnerable members of the community.

Implementation Date: 24 December 2024