Issue - meetings

As detailed in the recommendations.

Councillor Johnson introduced the report and explained that setting of the Council Tax base was integral to the revenue budget and Council Tax

setting process for 2024/25. It allowed the Council, Police & Crime Commissioners

Office for North Wales, and town/community councils to also calculate next year’s

Council Tax precept.

The base had been calculated at 66,081 band ‘D’ equivalent properties, after

considering the total number of properties that would be subject to Council Tax,

including those that are subject to the Council Tax premium rates, less those which

were exempt from Council Tax or where statutory household discounts applied.

Setting the tax base at 66,081 band ‘D’ equivalents also incorporated the

continuation of the Council Tax premium rates of 75% for Long Term Empty

properties and 100% for Second Homes. Overall, this represented growth in the tax

base of 0.4% compared to the previous year, representing to an extra 266 band D equivalent properties.

RESOLVED:

(a)       That the tax base of 66,081 band D equivalent properties for tax setting purposes for the financial year 2024/25 be approved;

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

(c)        That for the purposes of setting the tax base, the base incorporates the continuation of the council tax premium scheme and setting the rates at 75% for Long Term Empty Properties and 100% for Second Homes.