Decision

Council Tax Reduction and Exceptional Hardship Scheme 2026/27

Decision Maker:

Outcome: Recommendations Approved

Is Key Decision?: No

Is Callable In?: No

Date of Decision: December 3, 2025

Purpose:

Content: Having been duly proposed and seconded, the Executive Resolved to:- 1)    Approve the Council Tax Reduction and associated Exceptional Hardship scheme for 2026/27 as set out in the paper. 2)    Approve the increase to income band thresholds in line with the percentage increase to state benefits for 2026/27 as implemented by the Department for Work and Pensions (DWP). 3)    Endorse the establishment of a Task and Finish Group as resolved by Corporate and Resources Scrutiny Committee. 4)    Note that should the £800,000 from Household Support Fund be inadequate to cover the Exceptional Hardship awards in the current year, additional funds would be made available from Reserves. 5)    Note that the Revenues and Benefits Team would be further resourced if necessary to complete work on identifying those who had been migrated from Income Related Employment Support Allowance to Universal Credit and to support them to apply for Exceptional Hardship if appropriate.

Supporting Documents

CR Scrutiny Recommendations to Executive on CTRS.pdf
Council Tax Reduction and Exceptional Hardship Scheme 2026-27.pdf
Appendix 2 - Proposed Exceptional Hardship Policy for 2026-27.pdf
Appendix 1 - Letter issued to all working age Council Tax Reduction recipients in February 2025.pdf
Appendix 3 - Proposed Council Tax Reduction Scheme 2026-27.pdf

Related Meeting

Executive - Wednesday, 3rd December, 2025 10.00 am on December 3, 2025