RESOLVED

To agree and recommend to full Council:  

3.1 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 2026/27, as detailed in Appendix A, totalling 121,852.37 Band D equivalents.  

3.2 To note the changes to the Council’s localised Council Tax Support (CTS) scheme in 2026/27. The scheme is attached at Appendix B.  

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

3.4 To note the exclusion of 7,950.74 Band D equivalents from the taxbase calculation as a result of localised Council Tax Support.  

3.5 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.  

3.6 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 243.34 band D equivalents from the taxbase calculation. Cabinet 3rd December 2025 – Setting the Council Tax Taxbase 2026/27 Contact: james.walton@shropshire.gov.uk 3  

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

3.8 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 one year (but less than five years) and the resulting inclusion of an additional 859.89 Band D equivalents in the taxbase calculation.  

3.9 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 194.22 Band D equivalents in the taxbase calculation.  

3.10 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 202.66 Band D equivalents in the taxbase calculation.  

3.11 To note the continuation of the discretionary Council Tax discount policy to levy a Council Tax premium of 100% in relation to second homes (other than those that retain a 50% discount through regulation as a result of job related protection) and the resulting inclusion of an additional 1,390.00 Band D equivalents in the taxbase calculation.  

3.12 To approve a collection rate for the year 2026/27 of 98.0%.  

3.13 That the Council Tax Support policy and other similar Council Tax and Business Rate policies are reviewed and consulted upon, where necessary, over 2026 with a view to implementing any revisions by Financial Year 2027/28 at the latest.