Report of the Executive Director, Resources is attached

Contact:  James Walton.  Tel. 01743 258915

It was proposed by the Portfolio Holder for Finance and Corporate Resources, Councillor Gwilym Butler, and seconded by The Leader Councillor Lezley Picton that the report of the Executive Director of Resources, a copy of which is attached to the signed minutes and the recommendations contained therein, be received, and agreed.

On being put to a recorded vote with 66 Members voting for, none against and no abstentions as follows:

FOR:

Councillors Aldcroft, Anderson, Bagnall, Bardsley, Barrow, Bentick, Biggins, Bird, Boddington, Broomhall, Buckley, Burchett, Butler, Carroll, Charmley, Connolly, Dartnall, Davenport, Davies, Dean, Elner, D Evans, J Evans, R Evans, Gill, Green, Halliday, Harris, Hartin, Hignett  Houghton, R Huffer, T Huffer, Hunt, Hurst-Knight, Isherwood, M Jones, S Jones, Kerr, Kidd, Lea, Luff, Lumby, Lynch, Macey, Marshall, Morris, Moseley, Mosley, Motley, Mullock, Nellins, Pardy, Parry, Parsons, Picton, Potter, Schofield, Thomas, Towers, Vasmer, Wagner, Wild, Williams, Wilson and Wynn

It was RESOLVED:

a)    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 2023/24, as detailed in Appendix A, totalling 118,106.08 Band D equivalents.

b)    To note the changes to the Council’s localised Council Tax Support (CTS) scheme in 2023/24. The scheme is attached at Appendix B.

c)    To note the Council Tax Support Scheme amendments detailed in Appendix B have no impact on the taxbase determination.

d)    To note the exclusion of 8,387.51 Band D equivalents from the taxbase as a result of localised Council Tax Support.

e)    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 712.32 Band D equivalents in the Council Tax taxbase as a result of this discount policy.

f)     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.

g)    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 68.99 band D equivalents from the taxbase.

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

i)     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 293.89 Band D equivalents in the taxbase.

j)     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 203.77 Band D equivalents in the taxbase.

k)    To note continuation of the discretionary Council Tax discount policy to levy a Council Tax premium of 300% in relation to dwellings which have been unoccupied and substantially unfurnished for more than ten years and the resulting inclusion of an additional 183.00 Band D equivalents in the taxbase.

l)     To approve a collection rate for the year 2023/24 of 98.5%.