The Cabinet considered a report of the Executive Director (Finance and Resources) concerning the calculation of the Council Tax Base for 2024/25.

Resolved:

1. That the amount calculated by Southend-on-Sea City Council as its Council Tax Base for the financial year 2024/35 shall be set at 60,409.19, as set out in Appendix A to the submitted report.

2. That the amount calculated by Southend-on-Sea City Council as the Council Tax Base in respect of Leigh-on-Sea Town Council for the financial year 2024/25 shall be set at 9,017.50, as set out in Appendix B to the submitted report.

3. That the continuation of the locally defined discounts for the 2024/25 financial year commencing 1 April 2024, as set in the report, be approved.

4. That, following the guidance issued by the secretary of state, the implementation of a 100% premium charge, payable from 1 April 2024 for properties that have been vacant (unoccupied and unfurnished) for a continuous period of one year, be approved.

5. That the implementation of a 0% discount for vacant dwellings (properties that are unoccupied and substantially unfurnished) for the billing year commencing 1 April 2024, be approved.

6. That, following the guidance issued by the secretary of state, the implementation of a 100% premium charge, payable from 1 April 2025 for properties that are classified as second homes (furnished but not the main residence of any individual), be approved.

7. That National Non-Domestic Rates Base for 2024/25 be submitted to the Department of Levelling Up, Housing and Communities (The NNDR1 form to be approved by the Executive Director (Finance and Resources), in consultation with the Leader of the Council, for submission to DLUHC in accordance with the Council delegations, to meet the statutory deadline of 31^st January 2024).

8. That the updated Non-Domestic Rates Discretionary Rate Relief Policy, set out at Appendix D to the report, be approved.

Reason for decision:

The setting of the Council Tax Base and National Domestic Rating Base enables the calculation of the core funding derived through local taxation that is used to finance the Council’s proposed budget for 2024/25.

Other Options:

None

Note: This is an Executive Function

Not eligible for call-in

Cabinet Member: Cllr Cox