Decision

RESOLVED
 
To agree and recommend 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 2026/27, as detailed in Appendix A,
totalling 121,852.37 Band D equivalents.  
 
3.2 To note the changes to the Council’s
localised Council Tax Support (CTS) scheme in 2026/27. 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 7,950.74 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 243.34 band D equivalents from the taxbase calculation. Cabinet
3rd December 2025 – Setting the Council Tax Taxbase 2026/27
Contact: james.walton@shropshire.gov.uk 3  
 
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 859.89
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 194.22 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 202.66 Band D equivalents in the taxbase
calculation.  
 
3.11 To 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.  
 
3.12 To approve a collection rate for the year
2026/27 of 98.0%.  
 
3.13 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.