Decision Maker:

Outcome: Recommendations Approved

Is Key Decision?: No

Is Callable In?: No

Date of Decision: December 17, 2025

Purpose:

Content: Councillor Liz Leyshon proposed the recommendations, which were seconded by Councillor Theo Butt Philip.   Having been duly proposed and seconded, the Council Resolved to agree:- 1)    The Council Tax Reduction and associated Exceptional Hardship scheme for 2026/27 as set out in the paper. 2)    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)    That Executive endorsed the establishment of a Task and Finish Group as resolved by Corporate and Resources Scrutiny Committee. 4)    To 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)    To note that the Revenues and Benefits Team would be further resourced if necessary to complete work on identifying those who had been migrated from ESA(IR) to UC and to support them to apply for Exceptional Hardship if appropriate. 6)    For Officers to investigate a special transitional protection provision within the Exceptional Hardship Scheme for 2026/7 for disabled people of working age who had migrated to Universal Credit with Limited Capacity for Work Related Activity since January 2025 or who were migrated subsequently and who previously benefited from 100 per cent council tax reduction under Somerset’s Council Tax Reduction Policy when they were on a legacy benefit to receive a discount through a policy change in the future.