Report of the Head of Finance, Governance and Assurance is attached.

Contact James Walton Tel 01743 255011.

It was proposed by the Leader, Cllr Nutting, and seconded by Cllr Minnery, that the report, a copy of which is attached to the signed Minutes and the recommendations contained therein be received and agreed.

RESOLVED:

a)    That in accordance with the Local Government Act 2012, the removal of the discretionary Council Tax discount policy awarded in respect of vacant properties undergoing major repair for the 2018/19 financial year, i.e. removing the discount of 50% for up to 12 months be approved and, therefore, inclusion of an additional 114.37 Band D equivalents in the taxbase be approved.

b)    That in accordance with the Local Government Act 2012 the revised discretionary Council Tax discount policy awarded in respect of vacant properties i.e. former Class C exempt properties for the 2018/19 financial year i.e. continuation of 100% for one month, and the resulting exclusion of 257.66 band D equivalents from the taxbase be approved, and the removal of the 25% discount for the remaining five months and the resulting inclusion of 268.00 Band D equivalents in the Council Tax taxbase be approved.

c)     That the publication of a notice regarding the new discretionary Council Tax discount policy awarded in respect of vacant properties within 21 days of the determination be approved.

d)    That on the assumption that the changes to the discount policy in relation to vacant dwellings detailed in Sections 2.1, 2.2 and 7.2 of the report be approved and the changes to the Council’s localised Council Tax Support scheme detailed in the Shropshire Council - Council Tax Support Scheme 2018-19 report presented earlier to Council be approved.

e)    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 2018/19, as detailed in Appendix A, totalling 109,095.60 Band D equivalents be approved.

f)      That the changes to the Council’s localised Council Tax Support (CTS) scheme in 2018/19 be noted.  The scheme was attached at Appendix B.

g)    That the exclusion of 9,353.67 Band D equivalents from the taxbase as a result of localised Council Tax Support be noted.

h)    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 that the inclusion of 670.95 Band D equivalents in the Council Tax taxbase as a result of this discount policy also be noted.

i)       That the continuation of the “six week rule” in respect of vacant dwellings, i.e. former Class C exempt properties be noted.

j)      That the continuation of the discretionary power to levy a Council Tax premium of 50% in relation to dwellings which had been empty for more than two years be noted and that the resulting inclusion of 245.89 Band D equivalents in the Council Tax taxbase also be noted.

k)     That the collection rate for the year 2018/19 of 97.8% be approved.