Decision Maker: Cabinet

Outcome: Recommendations Approved

Is Key Decision?: No

Is Callable In?: Yes

Date of Decision: September 22, 2025

Purpose: To review the Local Council Tax Reduction Scheme (LCTRS) for 2026-27.

Content: RESOLVED THAT:   1)     Cabinet considered the annual review of the Local Council Tax Reduction Scheme for 2026-27 year and approved the continuation of the existing scheme with no changes.

Reasons for the decision: 1)     To ensure that the principle of everyone making at least a small contribution towards their Council Tax charge is maintained.   2)     To maintain a level of Council Tax income to continue to provide funding for services at district, parish, Police and county level.   3)     There is other support available for those on low incomes and impacted by the cost-of-living crisis within the Housing and ARP Teams and those affected should also be signposted to maximise benefit take-up, reviewing discounts and exemptions and providing Exceptional Hardship Payments where there is a need.

Alternative options considered: Option 1 – To consider the annual review of the Local Council Tax Reduction Scheme for 2026-27 year and approve the continuation of the existing scheme with no changes.   Option 2 – Do nothing.   Option 3 – Make changes to the scheme design and undertake the statutory consultation in order to implement by 28 February.