Decision Maker:

Outcome: Recommendations Approved

Is Key Decision?: No

Is Callable In?: No

Date of Decision: December 11, 2025

Purpose:

Content: Council:   Agreed that the proposed income banded Council Tax Support Scheme be continued whereby the maximum award available to working aged people receiving support remains at 85% for the Council Tax billing year 1 April 2026 to 31 March 2027. Agreed that the Council continue to make £750,000 available for a Discretionary Hardship Fund under section 13A(1)(c) of the Local Government Finance Act 1992 as amended by the Local Government Finance Act 2012, to offer additional help and support to those suffering the greatest financial hardship as defined in the Discretionary Housing Payment and Council Tax Hardship Scheme published on the Council’s website. The current scheme is attached at (Appendix 2). Agreed there be delegated authority to make any minor and consequential changes necessary to the detailed provision as a result of any changes in the regulations upon which the scheme is based, is given to the Strategic Director of Resources following consultation with the Portfolio Lead Member for Finance and Resources. Noted that the income banded scheme treat earnings and self-employed earnings as income to determine a households level of income against the proposed income bands. All other income should be disregarded. Noted that the scheme will continue with two charges for non-dependant adults within households. £20pw for those in work & £8pw for those out of work. Noted working-age residents would be entitled to support of up to a maximum of 85%, depending on a person’s level of income, household composition and level of capital and whether they fall within one of the protected groups: households with limited capability to work; households with children aged 5 and under. Noted other eligible working-age residents, support would be given up to a maximum of 57%, depending on their level of income, household composition and level of capital. Noted that the remaining provisions of the Council’s scheme for 2026/27 will be as published on the Council’s website. Noted that the projected cost of the whole scheme is identified as £19.53 million which is £0.93 million more than the current scheme. This will be reflected in the calculation of the council tax base for 2026/27 and included within the next MTFS as part of the budget setting process. Noted that before any significant changes to the scheme reducing or removing support could be made that a statutory consultation would need to be carried out.