Purpose

The Cabinet will be presented with options for the Council Tax Support scheme for 2027/28 and asked to agree arrangements for public consultation on the draft proposals.

Decision

Cabinet resolved to:

(i)  Approve Option 1 as the Council’s proposed draft Council Tax Support scheme for 2027/28, maintaining support at current levels and ensuring legal compliance following the Three Rivers District Council High Court judgement;

(ii)  Note that the additional cost arising from the proposed scheme change would be reflected in the Council’s updated Medium Term Financial Strategy and 2027/28 budget, and will form part of the overall savings requirement needed to maintain a balanced budget;

(iii)  Approve the commencement of public consultation on the proposed draft Council Tax Support scheme for 2027/28;

(iv)  Approve the maintaining of a minimum Discretionary Council Tax Relief (DCTR) fund of £500,000 for 2027/28 to provide targeted support for low-income households experiencing exceptional financial hardship, as detailed in section 6 of the report;

(v)  Agree that the Council’s General Fund contribution to the DCTR fund be capped at £500,000;

(vi)  Approve the proposed arrangements through DCTR to support applicants affected by the treatment of the Universal Credit Transitional Protection element, as detailed in section 7 of the report; and

(vii)  Delegate authority to Strategic Director of Resources, in consultation with the Cabinet Member for Finance and Corporate Services, to approve the final DCTR policy for 2027/28, the scheme criteria (where appropriate) and total fund allocation once external funding was known.