Councillor Lowry, Cabinet Member for Finance introduced the report on the Council Tax Base Setting.

Following a discussion, Cabinet agreed that:

·         Cabinet recommends Council approves the Council Tax Base for 2020/21 as set out in the report.

·         To implement fully the provisions of the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 which amends Section 11B of Local Government Finance Act 1992 (higher amount for long-term empty dwellings: England), as follows:

o   a. 1 April 2020 charge the maximum additional premium of:

§  100% of council tax charge for any dwelling empty between 2 and 5 years;

§  200% of council tax charge for any dwelling empty for 5 years or more.

o      b. From 1 April 2021 charge the maximum additional premium of:

·         100% council tax charge for any dwelling empty between 2 and 5 years;

·         200% council tax charge for any dwelling empty between 5 and 10 years;

·         300% council tax charge for any dwelling empty for 10 years or more.