Agenda item

(a)  That the level of Council Tax discount in respect of second homes remain at 0%.

(b)  That the level of discount in respect of long-term empty properties remain at 0%, and Slough Borough Council continues with the charge of a 100% Empty Home Premium for properties that have been empty longer than 2 years.

(c)  That the collection rate for Council Tax for 2019/20 be set at 98.4%. This was the same rate as for 2018/19.

The Service Lead, Finance introduced a report setting out the Council taxbase for 2019-20 which the Council was required to set by 31st January.

The taxbase had been steadily increasing by approximately 1% annually in recent years to 2.6% in the current year projection.  This was equivalent to a net increase of 1,066.4 properties.  A Council Tax collection rate of 98.4% had been set for the next year, which was the same as the current year.

The Council was currently forecasting a breakeven position on the Collection Fund, which would be finalised for the budget setting period.  In relation to Business Rates, the Council was yet to receive the NNDR1 form from the Ministry of Housing, Communities and Local Government and it was therefore proposed and agreed that the Section 151 Officer be given delegated authority to complete and return this form, following consultation with the Lead Member for Corporate Finance & Housing.  Similar delegations were also approved to adjust the taxbase, if required, to take account of any new Government guidance or property information that was received.  The Cabinet also considered and agreed that the level of Council Tax discount for long-term empty properties remained at 0%.

At the conclusion of the discussion, the Cabinet agreed the recommendations as proposed.

Resolved –

(a)  That the level of Council Tax discount in respect of second homes remain at 0%.

(b)  That the level of discount in respect of long-term empty properties remain at 0%, and Slough Borough Council continued with the charge of a 100% Empty Home Premium for properties that have been empty longer than 2 years.

(c)  That the collection rate for Council Tax for 2019/20 be set at 98.4%. This was the same rate as for 2018/19.