Agenda item

Agenda item

Setting of the Council Tax Base 2025-26

Report of: The Head of Financial Services

 

Purpose of report: To set the “Council Tax Base” for 2025-26 as required by section 33 of The Local Government Finance Act 1992 and the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012.

 

Recommendation(s):

That the Committee agree:

1.    That the 2025/26 Council Tax Base for the City Council’s area as a whole is set at 47,637.8 (as shown in Appendix 1)

2.    That the projected level of collection is set at 98%

Unparished Area of the City

39,882.6

 

Littlemore Parish

2,029.9

 

Old Marston Parish

1,311.6

 

Risinghurst & Sandhills Parish

1,579.8

 

Blackbird Leys Parish

2,833.9

 

City Council Total

47,637.8

 

3.    That the tax bases for the Parishes, and for the Unparished Area of the City (as shown in Appendix 2) be set as follows:

 

Minutes:

Ryan Taylor, Technical Accountant, Bill Lewis, Financial Accounting Manager, and Laura Bessell, Local tax and Benefits Service Delivery Manager, were present to answer questions.  

 

The Technical Accountant introduced the report to the Committee, noting similarity to the format, calculations, and assumptions of the previous year. The tax base prediction for 2024/25 is projected to be 3% higher than the previous year based on a collection rate of 98% which is consistent with the previous year. The tax base is projected to be 47,63 across four parishes. He explained that on these assumptions the council tax setting calculation will go to Council in February.   

  

Councillor Coyne sought clarification around the attainment of the predicted 98% collection rate to which the Technical Accountant explained that this applies to the total lifetime of the collection period of the debt, including the 2025/26 financial year and all future years; the collection rate is assessed over the whole lifetime of the debt He assured the Committee that based on previous years, 98% is accepted as an accurate prediction.  

 

Councillor Ottino expressed concern about the number of empty homes and the absence of a designated officer responsible for this; he asked who follows up on empty homes and if public reporting is relied upon to ensure council tax is paid. The Chair supported this question. The Technical Accountant explained that records are kept and that monitoring empty homes is the responsibility of the Revenues team alongside support from Aspire and housing colleagues. He noted the importance of keeping empty homes to a minimum. Councillor Ottino sought further clarification on who empty homes should be reported to and the Committee heard that housing colleagues should be notified and will be supported by the revenues team. The Local tax and Benefits Service Delivery Manager added that long term empty homes and second homes are reported through online forms completed by inspector officers who walk the city. Fraud officers also identify possible properties that have been empty for long periodsand work with housing colleagues to identifyderelict properties.  

  

In relation to second homes premiums, the Head of Financial Services informed the Committee that initial plans to implement this by 1 April 2024 were deferred bynational government as relevant legislation did not achieve royal assent in time. He explained that the premium is now being implemented as a 100% addition to council tax charges from 1 April 2025 and noted that this was agreed by full Council and supports the 3% rise in the tax base. Councillor Muddiman sought clarification on how second homes are identified and noted that the number reported seemed small. The Local tax and Benefits Service Delivery Manager clarified that correspondence addresses and occupation cross references are utilised to check whether the new premium should apply, and processes exist to monitor numbers of second homes. Finally, the Chair asked whether the Council is charging at the maximum permitted rates for the premiums to which the Technical Accountant confirmed that they are.  

  

The Chair observed that many long-term empty properties are university owned and frequently retained for alternative purposes. On this basis he queried what proportion of the longest-term empty properties are university owned and, in reference to the empty dwelling management order and the role of Aspire, asked how many properties have been identified. The Local tax and Benefits Service Delivery Manager noted that she could find out the percentage relating to university properties and report back to the Committee but noted that in some cases, empty homes have been a result of private families purchasing properties in the hope of a child attending Oxford University and reside there in the future. In terms of Aspire, she recognised it is a new process and noted no successful identifications to date, but assured the Committee that Aspire are being worked closely with to find ways of communicating with empty property owners to bring properties back into use via leases. She noted sticking points including affordability.  

  

Councillor Smith expressed concern at the high rental and purchase prices of houses in Oxford and linked this to the number of empty properties, providing a specific example in Headington. She stated to the Committee that it is important for residents to know the Council is working hard to bring empty homes back into use.  

  

Yasmin Ahmed (Internal Auditor from BDO) joined the meeting.  

  

The Chair observed a gap between the number of those paying certain bands of council tax versus the number of dwellings within these categories and questioned the exemption of some university properties and private schools through charity qualification. She sought information on whether the Council has any power to bring these within the council tax net. The Local tax and Benefits Service Delivery Manager explained that in respect of private schools, amendments to relevant legislation are awaited from national government, likely in 2026. In respect of universities, case law exists which supports the exemption on charity grounds, regardless of whether the property is being physically used for a charitable purpose or not. The example of Oxford University Press was used.  

The Chair thanked officers 

  

The Committee 

a.    Approved the 2025/26 Council Tax Base for the City Council’s area as a whole is set at 47,637.80. 

b.    Approved that the projected level of collection is set at 98%. 

c.    Approved the tax bases for the Parishes, and for the Unparished Area of the City. 

 

Supporting documents: