The Cabinet meeting scheduled for Wednesday 19 November 2025 was set to discuss several key financial and strategic matters for Durham County Council. The agenda included proposals for the Local Council Tax Reduction Scheme for 2026/27, the Council Tax Base for the same year, and the Medium Term Financial Plan for 2026/27 to 2029/30. Additionally, updates were scheduled on the County Durham Partnership, the Apprenticeship Strategy for 2025-2028, and an annual review of the Council's use of powers under the Regulation of Investigatory Powers Act 2000.

Local Council Tax Reduction Scheme 2026/27

A significant portion of the meeting was dedicated to discussing proposed changes to the Local Council Tax Reduction (CTR) scheme for working-age residents, intended to take effect from April 2026. The report outlined feedback from a public consultation on options to move to an income-banded scheme, which aims to simplify calculations and improve administrative efficiency. Key proposed changes included reducing the maximum support level from 100% to 90%, ceasing the provision of Second Adult Rebate, applying a set rate for non-dependant deductions at £10.00 per week, and reducing the maximum capital limit from £16,000 to £10,000. The report detailed the financial implications of these changes, noting a projected reduction in scheme costs. An equality impact assessment indicated a negative impact on the majority of the current caseload, with a higher proportion of females and disabled residents potentially being affected due to their current claim characteristics. The strategy also proposed maintaining 100% support for terminally ill residents.

Council Tax Base 2026/27, Forecast Surplus/Deficit on the Council Tax Collection Fund and Grant Payments to Town and Parish Councils

This report focused on determining the council's tax base for domestic properties for the 2026/27 financial year, a crucial component for budget setting. The calculation factored in exemptions, discounts, and the projected impact of proposed changes to the Local Council Tax Reduction Scheme (LCTRS), which would reduce the tax base. The report indicated an anticipated increase in the council tax base for 2026/27, with implications for the County Council, the County Durham and Darlington Fire and Rescue Authority, and the Durham Police, Crime and Victims' Commissioner. Furthermore, it detailed proposals to cease grant payments to Town and Parish Councils from 2026/27, as part of the Medium Term Financial Plan savings targets. The report also provided an update on the forecast surplus on the Council Tax Collection Fund as at 31 March 2026.

Medium Term Financial Plan (MTFP) 2026/27 – 2029/30

This report provided an update on the development of the 2026/27 budget and the Medium-Term Financial Plan (MTFP) for 2026/27 to 2029/30. It highlighted escalating budget pressures, particularly in the Children Looked After placements budget, and presented new savings proposals to help balance the budget. The report detailed updated financial planning assumptions, including an improved Council Tax Base position and the financial impact of proposed changes to the Local Council Tax Reduction Scheme. It also outlined updated assumptions for Home to School Transport cost increases, the utilisation of Extended Producer Responsibility Grant funding, and revised cost projections for the Tees Valley Energy Recovery Facility. The report indicated a significant budget deficit remained even after considering new savings proposals and assuming no council tax increases, prompting a discussion on options to raise council tax.

County Durham Partnership Update

This report provided an update on the work of the County Durham Partnership (CDP), framed under the County Durham Vision 2035's three strategic ambitions: More and Better Jobs, People Live Long and Independent Lives, and Connected Communities. Key areas of work highlighted included the North East Combined Authority's (NECA) management of the UK Shared Prosperity Fund, investment in employability programmes, and the formal adoption of auto-enrolment for Free School Meals. The report also noted the 'outstanding' Ofsted rating for Durham Local Authority Children's Services and the refurbishment of Rookhope Primary School into a business and community hub. Discussions were scheduled regarding a review of the County Durham Vision 2035 and the effectiveness of the County Durham Partnership framework.

Apprenticeship Strategy 2025 – 2028

The Cabinet was asked to approve the adoption of the council's updated Apprenticeship Strategy for 2025-2028. The strategy is presented as an integral part of the council's approach to addressing current and future skills needs, attracting and retaining talent, and benefiting from a skilled workforce. It aligns with the Council Plan ambitions of 'reforming the council' and 'supercharging our economy', as well as other strategies such as the Workforce Development Strategy and the Inclusive Economic Strategy. The report detailed achievements under previous strategies, including the creation of new apprenticeships and upskilling opportunities, and highlighted the council's recognition as a Top 100 Apprenticeship Employer. The strategy is structured around six pillars: Leadership, Culture and Engagement; Procurement and Provider Management; Workforce Development; Implementation; The Apprenticeship Experience; and Maintained Schools. An equality impact assessment was also attached.

Regulation of Investigatory Powers Act 2000: Annual Review of the Council's Use of Powers

This report provided an overview of the Council's use of its powers under the Regulation of Investigatory Powers Act 2000 (RIPA) between 1 April 2024 and 31 March 2025. It detailed twelve directed surveillance authorisations and one Covert Human Intelligence Source (CHIS) authorisation, noting an increase in RIPA use attributed to demand on the Community Protection Service concerning the sale of illicit tobacco. The report summarised various operations conducted, primarily focused on investigating the sale of illicit tobacco products, which resulted in the recovery of significant quantities of illicit tobacco and led to premises closures and prosecutions. It also outlined the role of the RIPA Officers Group, training delivered, and the submission of the annual statistical return to the Investigatory Powers Commissioners Office (IPCO). Minor amendments to the Corporate RIPA Guidance were proposed for approval.

Investment in Oracle Fusion - Financial Management and Human Capital Management System

This item, classified as a Key Decision and part of Part B of the agenda, was considered exempt from public disclosure. It involved a report from the Corporate Director of Resources concerning investment in the Oracle Fusion system for Financial Management and Human Capital Management. No details were made public regarding the specifics of this discussion.