Lead Member – Mr David Turner – Portfolio Holder for Resources, Finance and Support and I.T.

Report of the Head of Finance, Governance and Assurance is attached, marked 9

Contact – James Walton 01743 255011

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.

87.1    The Portfolio Holder for Performance presented a report by the Head of Finance, Governance and Assurance (Section 151 Officer) – copy attached to the signed Minutes – on the Council Tax taxbase for the area. 

87.2    Referring to paragraph 2.3 of the report, a Member commented on the Council’s decision to withhold Council Tax Support Grant funding from the Parish and Town Councils; the Portfolio Holder stated that he would be happy to talk to Parish and Town Councils but did not consider there was any reason to change the position.  The Council Leader elect was present at the meeting and stated that he had every sympathy with Parish and Town Councils but was unaware of any difficulties being suffered by them because of this decision; he added that difficult and hard decisions were having to be made in the current climate.

87.3    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.