Decision details
Setting the Council Tax Taxbase for 2017/18
Decision status: Recommendations Approved
Is Key decision?: Yes
Is subject to call in?: Yes
Decision:
RESOLVED:
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
Accompanying Documents: