Issue - decisions
Council Tax and National Non-Domestic Rates 2025-26: Changes
12/03/2025 - Council Tax and National Non-Domestic Rates 2025-26: Changes
Cabinet RESOLVED:
(1) To approve the Council’s National Non-Domestic Rates (NNDR) Discretionary Scheme in relation to 2025/26 Retail, Hospitality and Leisure Relief as set out in Appendix 1 of the report and pursuant to the Council’s powers under section 47 of the Local Government Finance Act 1988 as amended.
(2) To delegate authority to the Corporate Director, Partnerships, Housing and Residents Services (Corporate Director Housing and Residents Services from 1 April 2025) in consultation with the Corporate Director, Finance and Resources to implement the discretionary schemes as set out in Appendix 1 & 2 of the report.
(3) To approve the revised local discretionary rate relief policy, that is brought into line with the removal of 80% relief from private schools, excepting SEND schools as set out in Appendix 3 of the report.
(4) To approve the scheme for Film Studio Relief in accordance with the published government guidance as set out in Appendix 4 of the report
(5) To note that from 1 April 2025 for Council Tax:
a. That the council maintains an additional 100% charge for those domestic properties empty for longer than 1 year.
b. That the council maintains the council tax premium of 200% in respect of domestic properties that have been empty for longer than 5 years.
c. That the council maintains the council tax premium of 300% in respect of domestic properties that have been empty for longer than 10 years.
d. A premium of 100% to domestic properties determined to be applicable Second Homes (periodically occupied) as agreed by Cabinet on 6 February 2024.
e. Exemptions to these charges will be operated in accordance with government guidance.
Eligible for call-in: Yes
Deadline for submission of call-in: 6pm on Monday 17 March 2025