URL: https://shropshire.gov.uk/committee-services/ieDecisionDetails.aspx?ID=1719

Decision Maker: Cabinet

Outcome: Recommendations Approved

Is Key Decision?: Yes

Is Callable In?: Yes

Purpose: This report presents the Council Tax Taxbase for 2025/26

Content: RESOLVED:   That Cabinet agreed and recommended to full Council:   3.1.     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 2025/26, as detailed in Appendix A, totalling 121,374.04 Band D equivalents   3.2.     To note the changes to the Council’s localised Council Tax Support (CTS) scheme in 2025/26. The scheme is attached at Appendix B   3.3.     To note the Council Tax Support Scheme amendments detailed in Appendix B have no impact on the taxbase determination.   3.4.     To note the exclusion of 8,146.06 Band D equivalents from the taxbase calculation as a result of localised Council Tax Support.   3.5.     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.   3.6.     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 232.45 band D equivalents from the taxbase calculation.   3.7.     To note continuation of the “six week rule” in respect of vacant dwellings, i.e. former Class C exempt properties   3.8.     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 one year (but less than five years) and the resulting inclusion of an additional 752.78 Band D equivalents in the taxbase calculation.   3.9.     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 204.00 Band D equivalents in the taxbase calculation.   3.10.   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 196.67 Band D equivalents in the taxbase calculation.   3.11.   To note the implementation 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 1,833.88 Band D equivalents in the taxbase calculation.   3.12.   To approve a collection rate for the year 2025/26 of 98.2%.

Date of Decision: December 4, 2024