Issue - meetings

As detailed in the recommendations.

Councillor Mullin introduced the report and explained that setting of the Council Tax Base was integral to the revenue budget and Council Tax setting process for 2023/24 and allowed the Council, Police & Crime Commissioners Office for North Wales and Town/Community Councils to calculate their own precept for the following year.

The Revenues and Procurement Manager explained that the Base had been calculated at 65,815 Band ‘D’ equivalent properties, after considering the total number of properties that would be subject to Council Tax, less those which were exempt from Council Tax or where statutory household discounts applied.

Setting the Tax Base at 65,815 Band ‘D’ equivalent included an up-lift in the Council Tax Premium rates to 75% for Long Term empty properties and 100% for Second Homes from April 2023.  Overall, that represented growth in the Tax Base of 0.95% compared to the previous year, which represented an extra 621 Band ‘D’ equivalent properties after considering the natural movement in new builds, discounts, exemptions and premium rates.

Following the meeting of Cabinet contact would be made with each Town and Community Council to inform them of the agreed Tax Base.

In response to a request, the Revenues and Procurement Manager provided full details of when exemptions would apply.

RESOLVED:

(a)       That the Tax Base of 65,815 Band ‘D’ equivalent properties for tax setting purposes for the financial year 2023/24 be approved;

(b)       That a ‘nil’ discount continue to be set for properties falling within any of the Prescribed Classes (A, B or C) and for this to apply to the whole of the County area; and

(c)        For the purposes of setting the Tax Base, the Base incorporates planned changes to the Council Tax Premium Rates from April 2023 and reflects an up-lift from 50% to 75% for Long Term Empty properties and 100% for Second Homes.