Decision details
Setting the Council Tax Taxbase for 2023/24
Decision Maker: Cabinet
Decision status: Recommendations Approved
Is Key decision?: No
Is subject to call in?: Yes
Decision:
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%.
Publication date: 15/12/2022
Date of decision: 14/12/2022
Decided at meeting: 14/12/2022 - Cabinet
Effective from: 23/12/2022
Accompanying Documents: