Purpose

To adopt a new Council Tax Reduction Scheme from April 2026.

All details are in the report
https://ashford.moderngov.co.uk/documents/s32556/Council%20Tax%20Reduction%20Scheme%20April%202026.pdf

Decision

Recommendation:

That:

(i) Option 2a be supported and adopted from April 2026, as required by S13A and Schedule 1A of the Local Government Finance Act 1992, as amended.

(ii) the Solicitor to the Council and Monitoring Officer be authorised to negotiate, finalise and complete all necessary legal agreements and other documents to give effect to the above.

Alternative options considered

1. To align the standard working age scheme & the vulnerable scheme so that all working age residents fall into the same income banded structure.
In addition to this allow the additional Universal Credit Elements, to be disregarded, such as Limited Capability for work, Transitional Protection, Disabled Child Element & Carer Element.

2. To align the standard working age scheme & the vulnerable scheme as in option 1, but base it on the claimant & partner income & allowances only, totally ignoring any income or allowances for children, including the UC elements attribute to children.