Decision details
Setting the Council Tax Taxbase for 2016/17
Decision status: For Determination
Is Key decision?: Yes
Is subject to call in?: Yes
Purpose:
In the absence of the Portfolio Holder for Resources, Finance and Support and I.T., the Portfolio Holder for Performance Management considered a report by the Head of Finance, Governance and Assurance on setting the Council Tax taxbase for 2016/17.
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 2016/17, as detailed in appendix A, totalling 104,912.48 Band D equivalents, be approved.
ii) That the continuation of the Council’s current localised Council Tax Support (CTS) scheme in 2016/17 be noted. The scheme is attached at Appendix B.
iii) That the exclusion of 10,986.82 Band D equivalents from the taxbase as a result of localised Council Tax support be noted.
iv) That the 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 672.72 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 106.39 Band D equivalents from the Council Tax taxbase.
vi) That continuation be noted 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 195.11 and 264.36 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 228.94 Band D equivalents in the Council Tax taxbase.
ix) That a collection rate for the year 2016/17 of 98.5% be approved.
Publication date: 11/12/2015
Date of decision: 09/12/2015
Decided at meeting: 09/12/2015 - Cabinet
Effective from: 22/12/2015
Accompanying Documents: