Decision details

Council considered a report by the Director of Resources and Deputy Chief Executive (circulated previously) regarding the Council Tax base for 2023/24.

Council noted a typographical error in recommendation 2.2, which should state “as its schedule for 2023/24 shall be ….”.

In response to questions, the Director of Resources and Deputy Chief Executive advised the following:

·       The number of properties in the Council Tax base increased each year and had increased by 150 properties. Some of which were new builds and empty properties coming back into use.

·       The Council Tax Support scheme supported the most vulnerable customers.

·       Single occupancy discounts were provided across all age groups.

·       It was important that regular reviews were carried out on households with single occupancy to ensure that that the data was accurate.

·       For the current financial year, owners of properties that were empty and substantially unfurnished were required to pay:

o   Over 2 years – 100% Council Tax premium

o   Over 5 years – 200 % Council Tax premium

o   Over 10 years – 300% Council Tax premium

·       It would be proposed that remains the same for 2023/24.  The Council was not experiencing difficulties in collecting these payments.

·       There were proposed legislative changes coming forwards for 2024/25 in relation to Council Tax and charging owners of empty properties over 1 year and second homes further premiums.  A report would be coming to February Strategy and Resources Committee setting these out.

·       A break down of non-collection for each Council Tax band could be provided. The Council set a target collection of 97%, however there was always an element of bad debt

It was moved by Councillor Roome and seconded by Councillor Tucker that the recommendation in the report (as amended) be adopted.

RESOLVED:

(a)  That the report for the calculation of the Council Tax Base for 2023/24 by the Director of Resources 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 2023/24 shall be as shown on the schedule attached to the report.