Content

Salford City Council - Record of Decision
 
I, Councillor Youd, Deputy City
Mayor and Lead Member for Finance, Support Services and
Regeneration, in exercise of the powers contained within the
Council Constitution, do
hereby:
 
Note the information provided in this report and the
Equality Impact Assessment at Appendix A; and
 
Determine a new locally determined discretionary
Council Tax Support Class. 
                                                                                                                   
The Reasons
are:
In 2024, Marie Curie, the
UK’s leading end of life charity, issued their Dying in Poverty report. The report
explored the impact a terminal illness can have on income, as those
affected are often less likely to be in work, and expenditure on
costs like energy, transport and childcare often increase
dramatically.

This report explores the information highlighted by
Marie Curie and a proposal for Salford City Council’s
response to their request.
 
Options considered and
rejected were: Not to undertake the above
actions.
 
The source of funding
is: As
detailed in the report.
 
Legal Advice obtained: Supplied
by Lauren Armstrong, Commercial Legal
This report sets out the
Council’s considerations in response to the Marie Curie
‘Dying in Poverty’ report and the recent decision of
Manchester City Council to apply an exemption to households with an
SR1 form.
Local authorities have a duty
under Section 13A(1)(a) to provide a Council Tax Reduction scheme
to support households in financial need. They also have the broad
power under Section 13A(1)(c) to reduce a bill to such extent as
they think fit.
This report sets out
calculations to illustrate financial impact a policy decision to
reduce or exempt a bill would have on Salford’s current
council tax requirement. It also sets out a proposed process for
how an exemption could be implemented and applied, if approved. The
report highlights that Council officers have spoken with policy
officers at Manchester City Council to support their understanding
of how the exemption policy has been implemented elsewhere and
considered as part of the proposals in this report, demonstrating
that the Council’s exercise of its discretion (if it chose to
implement the exemption) has been appropriately
evidenced.
 
Financial Advice
obtained:Supplied
by David Eden, Finance Manager
Salford’s share of the
council tax fund for 2025/26 is 83.7% with GMCA Police and
Fire’s preceptor shares being the remaining 16.3% combined.
As highlighted in the report, the awarding of a discretionary
relief under Section 13A(1)(c) requires the billing authority
(Salford City Council) to fund 100% of the cost of a relief with
local preceptors (GMCA Police and Fire) being
unaffected.
Salford’s council tax
requirement set within its revenue budget for the 2025/26 financial
year is £161.401m. The estimated costs of awarding the relief
set out in the report would represent the following proportions of
Salford’s council tax requirement:

·      
£0.176m = 0.11% for a 12-month exemption to
all households with an SR1 form.

·      
£0.022m = 0.01%for a 12-month exemption to
households with an SR1 form and receiving Council Tax
Reduction.
Procurement Advice
obtained: N/A
 
The
following documents have been used to assist the decision
process:
Report
 
Contact
Officer:Penny Mitchell,
Service Manager – Council Tax
Email  - penny.mitchell@salford.gov.uk
 
 

This decision is not subject to consideration by another Lead
Member.
 
The appropriate scrutiny panel to call-in the decision is the
Overview & Scrutiny Board.
 
 
Signed:  Councillor Jack Youd                         
Dated: 14th October 2025  
Deputy City Mayor and Lead Member for Finance & Support
Services
 

 
This decision was published on 17th October
2025.
 
This decision will come into force at
4.00 p.m. on 24th October 2025, unless it is called-in, in accordance with the
decision-making process rules.