Council considered a report by the Director of Resources and Deputy Chief Executive (circulated previously) regarding the determination of the Council Tax Base for 2022/23.

In response to questions, the Director of Resources and Deputy Chief Executive advised that the Council Tax base set the number of properties to enable the required level of Council Tax to be calculated for that year and that the formal setting of the Council Tax would be determined as part of the budget setting at the meeting of Council in February 2022.  Owners of holiday lets that paid business rates had to let their properties for a specific number of days  per year and apply to the Valuation Office in relation to their business rates. There had not been a significant increase in the number of properties that had moved from paying Council Tax to Business Rates, however he would confirm the number and make this information available to Members.

It was moved by Councillor Roome and seconded by Councillor Worden that the recommendations in the report be adopted.

RESOLVED:

(a)  That the calculation of the Council Tax Base for 2022/23 be approved;

(b)  That pursuant to the report and in accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, the amount calculated by North Devon District Council as its schedule for 2022/23 shall be as shown on the schedule attached to the report.