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 David 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 2021/2022 and the recommendations therein be received and agreed. 

RESOLVED:

It was proposed by the Leader, Councillor Peter Nutting and seconded by the Portfolio Holder for Finance and that the recommendations in the report be approved. 

On being put to a recorded vote, the proposition was carried by 60 Members voting in favour none against and no absentions as follows:

FOR

Councillors Adams, Bardsley, Barrow, Bird, Boddington, Burgess, Butler, Calder, Carroll, Chapman, Charmley, Clarke, Dakin, Davenport, Dean, Dee, D Evans, R Evans, Fraser, Halliday, Harris, Hartley, Hignett, Houghton, Huffer, Hughes, V Hunt, I Jones, M Jones, S Jones, Kidd, Lea, Lynch, Macey, Milner, Minnery, Morris, Moseley, Mosley, Motley, Nutting, Pardy, Parr, Parry, Parsons, Pate, Picton, Potter, Price, Roberts, Shineton, Tremellen, Turner, Vasmer, Wild, Williams, Winwood, Wood, Woodward, and Wynn

AGAINST – none

ABSTAINED – none

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 unoccupied and substantially unfurnished for more than ten years i.e. increasing the premium to 300% in relation to dwellings which have been unoccupied and substantially unfurnished for more than ten years and the resulting inclusion of an additional 197.00 Band D equivalents in the taxbase.

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.

On the assumption that the changes to the discount policy in relation to vacant dwellings detailed in Sections 2.1 and 8.3 of this report have been approved:

To approve, 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 2021/22, as detailed in Appendix A, totalling 113,688.99 Band D equivalents.

To note continuation of the Council’s localised Council Tax Support (CTS) scheme in 2021/22. The scheme is attached at Appendix B.

To note the exclusion of 8,917.40 Band D equivalents from the taxbase as a result of localised Council Tax Support.

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 715.06 Band D equivalents in the Council Tax taxbase as a result of this discount policy.

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.

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 172.56 band D equivalents from the taxbase.

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

To note 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 320.56 Band D equivalents in the taxbase.

To note continuation of the discretionary Council Tax discount policy to levy a Council Tax premium of 200% in relation to dwellings which have been unoccupied and substantially unfurnished for more than five years (but less than ten years) and the resulting inclusion of an additional 212.00 Band D equivalents in the taxbase.

To approve a collection rate for the year 2021/22 of 97.7%.