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RESOLVED that Cabinet agrees that -

 

(a)    
the LCTS scheme for 2026/27 remains the same as the
current year (2025/26);

 

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

 

(c)    
the discretionary Council Tax exemptions, discounts
and premiums for 2026/27 be as set out in the appendices to the
Portfolio Holder’s report.
 
RECOMMENDED TO COUNCIL that
–

 

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

 

(ii)   the Corporate
Director (Finance and IT), in consultation with the Corporate
Finance and Governance Portfolio Holder, be authorised to undertake
the necessary steps to implement the LCTS scheme from 1 April
2026;

 

(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)  the Corporate
Director (Finance and IT), in consultation with the Corporate
Finance and Governance Portfolio Holder, be authorised to undertake
the necessary steps to implement the council tax exemptions,
discounts and premiums from 1 April 2026; and

 

(vii) 
the Annual Minimum Revenue Provision Policy
Statement for 2026/27, as set out in Appendix F, be
approved.