RESOLVED:

That Cabinet agree and recommended to full Council:

1.    To approve, in accordance with the Local Authorities (Calculation of Tax Base) (England) Regulations 2012, the amount calculated by Shropshire Council as it’s Council Tax taxbase for the year 2023/24, as detailed in Appendix A, totalling 118,106.08 Band D equivalents.

2.    To note the changes to the Council’s localised Council Tax Support (CTS) scheme in 2023/24. The scheme is attached at Appendix B.

3.    To note the Council Tax Support Scheme amendments detailed in Appendix B have no impact on the taxbase determination.

4.    To note the exclusion of 8,387.51 Band D equivalents from the taxbase as a result of localised Council Tax Support.

5.    To note continuation of the discretionary Council Tax discount policy of 0% 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 712.32 Band D equivalents in the Council Tax taxbase as a result of this discount policy.

6.    To note continuation of the discretionary Council Tax discount policy to not award a discount in respect of vacant dwellings undergoing major repair, i.e. former Class A exempt properties.

7.    To note continuation of the discretionary Council Tax discount policy in respect of vacant dwellings, i.e. former Class C exempt properties, of 100% for one month i.e. effectively reinstating the exemption and the resulting exclusion of 68.99 band D equivalents from the taxbase.

8.    To note continuation of the “six week rule” in respect of vacant dwellings, i.e. former Class C exempt properties.

9.    To note continuation of the discretionary Council Tax discount policy to levy a Council Tax premium of 100% in relation to dwellings which have been unoccupied and substantially unfurnished for more than two years (but less than five years) and the resulting inclusion of an additional 293.89 Band D equivalents in the taxbase.

10.To note continuation of the discretionary Council Tax discount policy to levy a Council Tax premium of 200% in relation to dwellings which have been unoccupied and substantially unfurnished for more than five years (but less than ten years) and the resulting inclusion of an additional 203.77 Band D equivalents in the taxbase.

11.To note continuation of the discretionary Council Tax discount policy to levy a Council Tax premium of 300% in relation to dwellings which have been unoccupied and substantially unfurnished for more than ten years and the resulting inclusion of an additional 183.00 Band D equivalents in the taxbase.

12.To approve a collection rate for the year 2023/24 of 98.5%.