Lead Member – Councillor David Minnery – Portfolio Holder for Finance

Report of the Head of Finance, Governance and Assurance [Section 151 Officer]

Contact: James Walton      Tel: 01743 255001

RESOLVED:

i)             In accordance with the Local Government Act 2012 the removal of the discretionary Council Tax discount policy awarded in respect of vacant properties undergoing major repair for the 2018/19 financial year, i.e. removing the discount of 50% for up to 12 months and, therefore, inclusion of an additional 114.37 Band D equivalents in the taxbase be approved.

ii)            In accordance with the Local Government Act 2012 the revised discretionary Council Tax discount policy be approved, awarded in respect of vacant properties i.e. former Class C exempt properties for the 2018/19 financial year i.e. continuation of 100% for one month, and the resulting exclusion of 257.66 band D equivalents from the taxbase, and the removal of the 25% discount for the remaining five months and the resulting inclusion of 268.00 Band D equivalents in the Council Tax taxbase.

iii)           That the publication of a notice regarding the new discretionary Council Tax discount policy awarded in respect of vacant properties within 21 days of the determination be approved.

On the assumption that the changes to the discount policy in relation to vacant dwellings detailed in Sections 2.1, 2.2 and 7.2 of this report have been approved and the changes to the Council’s localised Council Tax Support scheme detailed in the Shropshire Council - Council Tax Support Scheme 2018-19 report is approved at Council, members are asked:

iv)           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 2018/19, as detailed in Appendix A, totalling 109,095.60 Band D equivalents be approved.

v)            That the changes to the Council’s localised Council Tax Support (CTS) scheme in 2018/19 be noted.  The scheme is attached at Appendix B.

vi)           That the exclusion of 9,353.67 Band D equivalents from the taxbase as a result of localised Council Tax Support be noted.

vii)          That continuation of the discretionary Council Tax discount policy of 0% in respect of second homes be noted(other than those that retain a 50% discount through regulation as a result of job related protection) and note the inclusion of 670.95 Band D equivalents in the Council Tax taxbase as a result of this discount policy.

viii)        That continuation of the “six week rule” in respect of vacant dwellings, i.e. former Class C exempt properties be noted.

ix)           That continuation 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 245.89 Band D equivalents in the Council Tax taxbase be noted.

x)            That a collection rate for the year 2018/19 of 97.8% be approved.

The Portfolio Holder for Finance presented a report from the Head of Finance, Governance and Assurance to determine the Council Tax taxbase for the area.

RESOLVED:

i)             In accordance with the Local Government Act 2012 the removal of the discretionary Council Tax discount policy awarded in respect of vacant properties undergoing major repair for the 2018/19 financial year, i.e. removing the discount of 50% for up to 12 months and, therefore, inclusion of an additional 114.37 Band D equivalents in the taxbase be approved.

ii)            In accordance with the Local Government Act 2012 the revised discretionary Council Tax discount policy be approved, awarded in respect of vacant properties i.e. former Class C exempt properties for the 2018/19 financial year i.e. continuation of 100% for one month, and the resulting exclusion of 257.66 band D equivalents from the taxbase, and the removal of the 25% discount for the remaining five months and the resulting inclusion of 268.00 Band D equivalents in the Council Tax taxbase.

iii)           That the publication of a notice regarding the new discretionary Council Tax discount policy awarded in respect of vacant properties within 21 days of the determination be approved.

On the assumption that the changes to the discount policy in relation to vacant dwellings detailed in Sections 2.1, 2.2 and 7.2 of this report have been approved and the changes to the Council’s localised Council Tax Support scheme detailed in the Shropshire Council - Council Tax Support Scheme 2018-19 report is approved at Council, members are asked:

iv)           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 2018/19, as detailed in Appendix A, totalling 109,095.60 Band D equivalents be approved.

v)            That the changes to the Council’s localised Council Tax Support (CTS) scheme in 2018/19 be noted.  The scheme is attached at Appendix B.

vi)           That the exclusion of 9,353.67 Band D equivalents from the taxbase as a result of localised Council Tax Support be noted.

vii)          That continuation of the discretionary Council Tax discount policy of 0% in respect of second homes be noted(other than those that retain a 50% discount through regulation as a result of job related protection) and note the inclusion of 670.95 Band D equivalents in the Council Tax taxbase as a result of this discount policy.

viii)        That continuation of the “six week rule” in respect of vacant dwellings, i.e. former Class C exempt properties be noted.

ix)           That continuation 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 245.89 Band D equivalents in the Council Tax taxbase be noted.

x)            That a collection rate for the year 2018/19 of 97.8% be approved.