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

Contact:  James Walton    Tel 01743 258915

It was proposed by the Portfolio Holder for Finance and Corporate Support, Councillor D Minnery and seconded by the Leader, Councillor P Nutting, that the report of the Director of Finance, Governance and Assurance on Setting the Council Tax Taxbase 2020/21, a copy of which is attached to the signed minutes and the recommendations therein be received and agreed. 

On being put to a recorded vote the proposition was carried by 59 Members voting in favour, 0 against and 1 abstention, as follows:

FOR (59)

Cllrs Adams, Aldcroft, Bardsley, Barrow, Biggins, Bird, Boddington, Burgess, Butler, Calder, Carroll, Chapman, Charmley, Clarke, Dakin, Dee, D Evans, R Evans, Gittings, Green, Harris, Hartley, Hignett, Houghton, R Huffer, T Huffer, Hughes, Hunt, I Jones, M T Jones, S Jones, Kidd, Lea, Lynch, Mackenzie, Mellings, Milner, Minnery, Morris, Moseley, Motley, Mullock, Nutting, Pardy, Parr, Parry, Pate, Phillips, Picton, Potter, Roberts, Shineton, Tindall, Turley, Turner, Williams, Winwood, Wood, and Wynn. 

AGAINST (0)

ABSTENTION (1)

Cllr Dean

RESOLVED:

i)     In accordance with the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 the revised discretionary power to levy a Council Tax premium in relation to dwellings which have been unoccupied and substantially unfurnished for more than five years i.e. increasing the premium to 200% in relation to dwellings which have been unoccupied and substantially unfurnished for more than five years and the resulting inclusion of an additional 382.22 Band D equivalents in the taxbase be approved;

ii)    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;

iii)   That 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 2020/21, as detailed in Appendix A, totalling 113,557.43 Band D equivalents be approved.

iv)   That the changes to the Council’s localised Council Tax Support (CTS) scheme in 2020/21 be noted. The scheme is attached at Appendix B.

v)    That it be noted that the Council Tax Support Scheme amendments detailed in Section 6 have no impact on the taxbase determination.

vi)   That the exclusion of 8,801.98 Band D equivalents from the taxbase as a result of localised Council Tax Support be noted.

vii)  That 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 the inclusion of 705.45 Band D equivalents in the Council Tax taxbase as a result of this discount policy be noted.

viii)That 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 be noted.

ix)   That 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 266.55 band D equivalents from the taxbase be noted.

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

xi)   That 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 two years (but less than five years) and the resulting inclusion of an additional 288.55 Band D equivalents in the taxbase be noted.

xii)  That a collection rate for the year 2020/21 of 98.3% be approved.