Lead Member – Mr Mike Owen, Portfolio Holder for Resources, Finance and Support.

Report of the Head of Finance, Resources and Governance (Section 151 Officer) is to follow.

Contact – James Walton – 01743 255011

(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.

66.1    The Portfolio Holder for Finance, Resources and Support presented a report by the Head of Finance, Governance and Assurance – copy attached to the signed Minutes – on the setting of the Council Tax taxbase for 2015/2016.  The budget requirements of the various precepting authorities were divided by this figure to arrive at the Band D Council Tax.

66.2    RESOLVED:

(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.