Lead Member – Councillor David Minnery – Portfolio Holder Finance and Corporate Support

Report of Director of Finance, Governance and Assurance attached

Contact:  James Walton 01743 258915

RESOLVED:

to agree and recommend to full Council for approval:

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, Cabinet members are asked to agree and recommend to full Council:

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%.