Purpose

This report presents the Council Tax Taxbase
for 2025/26

Decision

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%.