Lead Member – Councillor Gwilym Butler, Portfolio Holder for Finance, Corporate Resources and Communities

Lead Officer -  Ben Jay

RESOLVED:

That Cabinet agreed and recommended 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 2025/26, as detailed in Appendix A, totalling 121,374.04 Band D equivalents

3.2.     To note the changes to the Council’s localised Council Tax Support (CTS) scheme in 2025/26. 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 8,146.06 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 232.45 band D equivalents from the taxbase calculation.

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 752.78 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 204.00 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 196.67 Band D equivalents in the taxbase calculation.

3.11.   To note the implementation 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 1,833.88 Band D equivalents in the taxbase calculation.

3.12.   To approve a collection rate for the year 2025/26 of 98.2%.

The Portfolio Holder for Finance, Corporate Resources and Communities presented the report which outlined the Council Tax discount policies, Council Tax Support Scheme and the Collection Rate and the impact of these on the taxbase. For 2025/26 the Council Tax taxbase would be 121,374.04 Band D equivalents, which was an increase of 1.83% from 2024/25.

In response to a query regarding the impact of new housing developments, it was confirmed that the Council calculates the expected income based on the number of new houses being built, which helps in forecasting the overall income.

The Executive Director for Resources confirmed that a more comprehensive explanation of the criteria and discounts would be provided outside the meeting.

RESOLVED:

That Cabinet agreed and recommended 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 2025/26, as detailed in Appendix A, totalling 121,374.04 Band D equivalents

3.2.     To note the changes to the Council’s localised Council Tax Support (CTS) scheme in 2025/26. 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 8,146.06 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 232.45 band D equivalents from the taxbase calculation.

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 752.78 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 204.00 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 196.67 Band D equivalents in the taxbase calculation.

3.11.   To note the implementation of the discretionary Council Tax discount policy to levy a  ...  view the full minutes text for item 239