Council considered a report by the Director of Resources and Deputy Chief Executive (circulated previously) regarding the Council Tax Base for 2025/26.

The Director of Resources and Deputy Chief Executive highlighted the following:

·       A large proportion of the 6.31% increase in the Council Tax Base equated to the second homes premium. 

·       There were an additional 605 properties in the tax base compared to 2024/25.

·       A 1% growth in Council Tax support had been built into the base calculation.  There were no planned changes to the Council Tax reduction scheme.

·       The collection rates for 2022/23 were 97.24% and 2023/24 96.98%.  It was proposed to keep the 97.5% collection rate target and that it would be reviewed next year.

·       There were some exceptions to the payment of Council Tax second homes premium which were set out in legislation.

·       It was estimated that the additional tax base from second homes premium would reduce by 15% taking account of the exceptions.

Councillor Lane declared an interest for transparency reasons as he owned more than one property.

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

RESOLVED:

(a)  That the report for the calculation of the Council Tax Base for 2025/26 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 2025/26 shall be as shown on the schedule attached to the report.