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RESOLVED that Cabinet agrees that -

 

(a)   
the LCTS scheme for 2025/26 remains the same as the
current year (2024/25);

 

(b)   
the Council Tax Exceptional Hardship Policy be as
set out in Appendix B to the joint report; and

 

(c)   
the discretionary Council Tax exemptions, discounts
and premiums for 2025/26 be as set out in the appendices to the
Portfolio Holders’ joint report.

 
RECOMMENDED TO COUNCIL that
–

 

(i)      the LCTS, as set out as
Appendix A to the joint report, be approved with the maximum LCTS
award being 80% for working age claimants;

 

(ii)      the Director (Finance and
IT), in consultation with the Housing and Planning Portfolio
Holder, be authorised to undertake the necessary steps to implement
the LCTS scheme from 1 April 2025;

 

(iii)    
the locally determined council tax discounts, as set out in
Appendix C, be approved;

 

(iv)    the
council tax discount policy for young people leaving care, as set
out in Appendix D, be approved;

 

(v)    
the discretionary council tax premiums, as set out in Appendix E,
be approved;

 

(vi)    a
discretionary council tax premium of 100% is charged on properties
occupied periodically (‘second homes’) from 1 April
2025;

 

(vii)    the
Director (Finance and IT), in consultation with the Housing &
Planning Portfolio Holder, be authorised to undertake the necessary
steps to implement the council tax exemptions, discounts and
premiums from 1 April 2025; and

 

(viii)   
the Annual Minimum Revenue Provision Policy
Statement for 2025/26, as set out in Appendix F, be
approved.