Lead Member – Councillor D Minnery – Portfolio Holder for Finance

Report of the Head of Finance, Governance and Assurance [s151 Officer]

Contact: James Walton      Tel: 01743 258915

            RESOLVED:

            That the following be agreed and recommended to Council for approval:

i)             In accordance with the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 to approve the revised discretionary power to levy a Council Tax premium in relation to dwellings which have been empty for more than two years i.e. increasing the premium to 100% in relation to dwellings which have been empty for more than two years and the resulting inclusion of an additional 503.34 Band D equivalents in the taxbase.

ii)            To approve 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.

iii)           To approve two amendments to the Council Tax Support Scheme to exempt claimants from the 20% minimum payment that are in receipt of Universal Credit that meet the qualifying criteria for the severe disability premium, and claimants in receipt of Universal Credit in receipt of limited capability for work related activity element in Universal Credit (that is the equivalent to the support element of employment and support allowance).

iv)           To approve the Council’s localised Council Tax Support (CTS) scheme in 2019/20 (as amended).  The scheme summary is attached at Appendix B.

On the assumption that the changes to the discount policy in relation to vacant dwellings detailed in Sections 2.1 and 7.3 of this report have been approved, Cabinet members are asked to agree and recommend to full Council:

v)            To approve, 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 2019/20, as detailed in Appendix A, totalling 111,240.10 Band D equivalents.

vi)           To note the exclusion of 9,211.79 Band D equivalents from the taxbase as a result of localised Council Tax Support.

vii)          To note 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) and note the inclusion of 729.45 Band D equivalents in the Council Tax taxbase as a result of this discount policy.

viii)        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.

ix)           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 294.56 band D equivalents from the taxbase.

x)            To note continuation of the “six week rule” in respect of vacant dwellings, i.e. former Class C exempt properties.

xi)           To note the Council Tax Support Scheme amendments detailed in Section 2.3 and 6 have no impact on the taxbase determination.

xii)          To approve a collection rate for the year 2019/20 of 98.0%.

The Portfolio Holder for Finance presented a report from the Head of Finance, Governance and Assurance [Section 151 Officer] on the setting of the Council Tax taxbase and Council Tax Support Scheme 2019/20.  The Leader commented on the excellent Council Tax collection rate of 98%.

RESOLVED:

            That the following be agreed and recommended to Council for approval:

i)             In accordance with the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 to approve the revised discretionary power to levy a Council Tax premium in relation to dwellings which have been empty for more than two years i.e. increasing the premium to 100% in relation to dwellings which have been empty for more than two years and the resulting inclusion of an additional 503.34 Band D equivalents in the taxbase.

ii)            To approve 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.

iii)           To approve two amendments to the Council Tax Support Scheme to exempt claimants from the 20% minimum payment that are in receipt of Universal Credit that meet the qualifying criteria for the severe disability premium, and claimants in receipt of Universal Credit in receipt of limited capability for work related activity element in Universal Credit (that is the equivalent to the support element of employment and support allowance).

iv)           To approve the Council’s localised Council Tax Support (CTS) scheme in 2019/20 (as amended).  The scheme summary is attached at Appendix B.

On the assumption that the changes to the discount policy in relation to vacant dwellings detailed in Sections 2.1 and 7.3 of this report have been approved, Cabinet members are asked to agree and recommend to full Council:

v)            To approve, 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 2019/20, as detailed in Appendix A, totalling 111,240.10 Band D equivalents.

vi)           To note the exclusion of 9,211.79 Band D equivalents from the taxbase as a result of localised Council Tax Support.

vii)          To note 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) and note the inclusion of 729.45 Band D equivalents in the Council Tax taxbase as a result of this discount policy.

viii)        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.

ix)           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 294.56 band D equivalents from the taxbase.

x)            To note continuation of the “six week rule” in respect of vacant dwellings, i.e. former Class C exempt properties.

xi)           To note the Council Tax Support Scheme amendments detailed in Section 2.3 and 6 have no impact on the taxbase determination.

xii)          To approve a collection rate for the year 2019/20 of 98.0%.