Setting the Council Tax Taxbase for 2017/18
Decision status: Recommendations Approved
Is Key decision?: Yes
Is subject to call in?: Yes
i. That, in accordance with the Local Authorities (Calculation of Tax Base) (England) Regulations 2012, the amount calculated by Shropshire Council as its Council Tax taxbase for the year 2017/18, be approved as detailed in Appendix A, totalling 106,565.90 Band D equivalents.
ii. That continuation of the Council’s current localised Council Tax Support (CTS) scheme in 2017/18 be noted. The scheme is attached at Appendix B.
iii. That the exclusion of 10,419.63 Band D equivalents from the taxbase as a result of localised Council Tax Support be noted.
iv. That continuation of the discretionary Council Tax discount policy of 0% be noted in respect of second homes (other than those that retain a 50% discount through regulation as a result of job related protection) and note the inclusion of 669.82 Band D equivalents in the Council Tax taxbase as a result of this discount policy.
v. That continuation be noted of the discretionary Council Tax discount policy of 50% for up to 12 months in respect of vacant dwellings undergoing major repair, i.e. former Class A exempt properties, and the resulting exclusion of 133.94 Band D equivalents from the Council Tax taxbase.
vi. That continuation of the discretionary Council Tax discount policy be noted in respect of vacant dwellings, i.e. former Class C exempt properties, of 100% for one month, i.e. effectively reinstating the exemption, and then a 25% discount for the remaining five months and the resulting exclusion of 234.66 and 255.58 Band D equivalents respectively from the Council Tax taxbase.
vii. That continuation of the “six week rule” be noted in respect of vacant dwellings, i.e. former Class C exempt properties.
viii. That continuation be noted of the discretionary power to levy a Council Tax premium of 50% in relation to dwellings which have been empty for more than two years and the resulting inclusion of 235.38 Band D equivalents in the Council Tax taxbase.
ix. That a collection rate for the year 2017/18 of 98.2% be approved.
Publication date: 02/12/2016
Date of decision: 30/11/2016
Decided at meeting: 30/11/2016 - Cabinet
Effective from: 10/12/2016