Purpose

To determine the Council Tax Support scheme,
2025/26

Decision

RESOLVED:
 

1.   
That Cabinet scheme, with the modification of all the following
options, be revised:
a.   
The CTS for households with children be increased to 100% and
for other households be increased to 85%.
b.   
The earnings disregard to Universal Credit claims be
removed.
c.   
A standard £10 rate for non-dependant deductions be
introduced.
d.   
A minimum award of £1 per week be introduced.
e.   
The Upper capital limit to £10,000 be reduced.
f.    
The three-month review with a threshold for changes in Universal
Credit, with discretion for flexibility be replaced to £30
per week.
g.   
Uprating amounts for 2025/26 be uprated in line with
DWP.

2.   
That Cabinet’s decision be recommended to Full
Council.

3.   
That approval for the 2025/26 final scheme policy, including
administrative and minor changes, be delegated to the Section 151
Officer in consultation with the Portfolio Holder for
Finance.

4.   
That the possibility to introduced an Exceptional Hardship Fund
to operate alongside the Council Tax Support scheme be
determined.

5.   
That, subject to recommendation 4, decision on the fund budget
and scheme detail be delegated to the Section 151 Officer, in
consultation with the Portfolio Holder for Finance.
 

Reasons for the decision

Full Council must make any revision to its
scheme, or any replacement, and agree its final scheme no later
than 11 March 2025 in respect of the 2025/26 financial year.
 
Cabinet’s decision on its recommendation
to Full Council for the 2025/26 scheme will reflect on the data and
information provided through the fundamental review, and the
results of consultation on its proposed modification options.

Alternative options considered

The do-nothing option would see the current
scheme retained. This has been rejected as this would not be
consistent with Cabinet’s earlier decision for fundamental
review.
However, after considering the consultation
responses, Cabinet could choose to retain the current scheme if it
can justify its decision.