Cabinet considered a report by the Head of Finance, Governance and Assurance on the setting of the Council Tax taxbase for 2015/2016.

(a)  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 2015/16, as detailed in Appendix A, totalling 102,411.33 Band D equivalents be approved.

(b)  That it be noted that there will be some minor changes to the Council’s localised Council Tax Support (CTS) scheme in 2015/16 to reflect minor legislative changes.  The scheme is attached at Appendix B with the proposed changes detailed on page 5.

(c)  That the exclusion of 11,601.95 Band D equivalents from the taxbase as a result of localised Council Tax Support be noted.

(d)  That the 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) be noted and the inclusion of 649.83 Band D equivalents in the Council Tax taxbase as a result of this discount policy be also noted.

(e)  That the continuation 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 109.33 Band D equivalents from the Council Tax taxbase be noted.

(f)   That the 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 then a 25% discount for the remaining five months and the resulting exclusion of 266.39 Band D equivalents from the Council Tax taxbase be noted.

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

(h)  That the continuation of the discretionary Council Tax discount policy of 0% in respect of long-term empty properties be noted.

(i)    That the 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 209.56 Band D equivalents in the Council Tax taxbase be noted.

(j)    That a collection rate for the year 2015/16 of 98% be approved.