Purpose

For Cabinet to agree its recommendation to
Full Council for the 2026/27 Council Tax Support Scheme.

Decision

Resolved:
 
1.   
That Full Council be recommended to approve a change to the
maximum level of support to 90% for lone parents, 80% for couples
with children and 75% for all other households with the scheme
uprated in line with DWP’s annual update of allowances and
premiums for 2026/27; and
 
2.   
That approval for developing the 2026/27 scheme rules in
accordance with recommendation 1, above, be delegated to the
Director of Finance and Section 151 Officer, in consultation with
the Portfolio Holder for Finance as appropriate, including
prescribed, administrative and minor changes.

Reasons for the decision

Full Council must make any revision to its
scheme, or any replacement, and agree its final scheme no later
than 11th March 2026, in relation to the 2026/27 financial
year.
 
The recommendation has regard to the earlier
deliberations of Cabinet in respect of the council’s
financial position balanced with the need to support customers, and
the outcome of the consultation process.
 
Uprating in line with Department for Work and
Pensions (DWP) will ensure the scheme continues to support the most
vulnerable and low-income households by using nationally recognised
rates of DWP income.

Alternative options considered

• Keep maximum support for households
with children at 100% and others at 85%, seeking savings
elsewhere.
 
• Set maximum support at 90% for lone
parents, 80% for couples with children, and 70% for other
households, with annual uprating in line with DWP allowances for
2026/27.
 
Both options were consulted but rejected in
favour of the recommended option which will help balance council
finances while minimising changes in the level of support.