Purpose

Each year the Council is required to consider
whether to revise its Local Council Tax Reduction Scheme
(LCTRS).  Report number CAB/WS/25/049
advises about the conclusion of the 2025 annual review of the
scheme and the resultant proposals for consultation for changes to
the LCTRS scheme, to take effect from April 2026.
 
The Portfolio Holder for Resources will be
asked to review the LCTRS for 2026 to 2027 in line with the
proposals outlined within Section 2 and that the relevant
consultation is undertaken in accordance with Section 4 of Report
number CAB/WS/25/049.

Decision

Resolved:
 
That the West Suffolk Local Council Tax
Reduction Scheme for 2026 to 2027 is reviewed in line with:
 
1.          
The proposals outlined in Section 2 of Report number CAB/WS/25/049;
and
 
2.          
Relevant consultation, in accordance with Section 4 of report
number CAB/WS/25/049.

Reasons for the decision

Each year the Council was required to consider
whether to revise its Local Council Tax Reduction Scheme (LCTRS).
This report advised about the conclusion of the 2025 annual review
of the scheme and the resultant proposals for consultation for
changes to the LCTRS scheme, to take effect from April 2026.
 
The consultation will
address options for the 2026 to 2027 scheme, including the
proposal to continue the 2025 to 2026 changes
to the Local Council Tax Reduction Scheme that would
extend the decreased contribution rate (maximum discount of 100 per
cent) to support low-income households and those facing financial
hardship, in light of cost-of-living
pressures.   
 
 
A short consultation exercise would take place
in October 2025. The consultation will take the form of an online
survey, asking stakeholders for their views on the proposal to
extend the discount for a further 12 months to March 2027 and any
unforeseen impacts. The link to the survey would be sent to all
councillors; made available on the Council and ARP websites; and
sent to stakeholders working with individuals who were likely to be
affected by the proposals or who represent residents with a
protected characteristic, for example, Citizens’ Advice, debt
and money management services and local disability
groups.  Preceptors would also be
consulted on the proposals by letter.
 
 
 

Alternative options considered

The alternative option of reverting to the
pre-2023 to 2024 scheme with an 8.5 per cent contribution from
customers was considered but rejected as it would place a greater
financial burden on customers when the cost of living remains
high.
 
The recommended option has therefore been
selected because it maximised the benefit to customers while
minimising the administrative resources required to collect small
payments.