Report of the Executive Director, Resources is attached

Contact:  James Walton.  Tel. 01743 258915

It was proposed by Councillor Roger Evans, Portfolio Holder for Finance and seconded by Councillor Sho Abdul that the report and the recommendations contained therein be received and agreed.

On being put to a recorded vote with 62 Members voting for, 0 against and 1 abstention as follows:

FOR

Councillors Abdul, Bagnall, Barker, Bentley, Blandford, Borrowman, Clayton, Coleman, Connolly, Dainty, Dartnall, D Davies, P Davies, Davis, Dean, Duncan, Ebbs, Eden, B Evans, R Evans, Fejfer, Gratton, Groves, Hall, Halliday, Hancock-Davies, Holford, Hollyhead, Houghton, D Husemann, P Husemann, Jephcott, Jones, Kerr, Kidd, Lemon, Lumby, Mallon, Marston, Moore, Morris, Mosley, Myles-Hook, Naylor, J Owen, M Owen, W Owen, Parry, Radford, Ritchie-Simmons, Stanford, Tandy, Taylor, Thomas, Trickett, Vasmer, Wagner, Waite, Walker, Walmsley, Williams and Wilson

ABSTENTION

Councillor Edmunds

RESOLVED:

That Council

1.    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 2026/27, as detailed in Appendix A, totalling 121,852.37 Band D equivalents.

2.    Approve the changes to the Council’s localised Council Tax Support (CTS) scheme in 2026/27. The scheme is attached at Appendix B

3.    Note the Council Tax Support Scheme amendments detailed in Appendix B have no impact on the taxbase determination.

4.    Note the exclusion of 7,950.74 Band D equivalents from the taxbase calculation as a result of localised Council Tax Support.

5.    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.

6.    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 243.34 band D equivalents from the taxbase calculation

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

8.    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 one year (but less than five years) and the resulting inclusion of an additional 859.89 Band D equivalents in the taxbase calculation

9.    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 194.22 Band D equivalents in the taxbase calculation.

10. 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 202.66 Band D equivalents in the taxbase calculation.

11. Note the continuation of the discretionary Council Tax discount policy to levy a Council Tax premium of 100% in relation to second homes (other than those that retain a 50% discount through regulation as a result of job related protection) and the resulting inclusion of an additional 1,390.00 Band D equivalents in the taxbase calculation

12. Approve a collection rate for the year 2026/27 of 98.0%.

13. Note that the Council Tax Support policy and other similar Council Tax and Business Rate policies are reviewed and consulted upon, where necessary, over 2026 with a view to implementing any revisions by Financial Year 2027/28 at the latest