Purpose

To review the Local Council Tax Reduction
Scheme (LCTRS) for 2026-27.

Decision

RESOLVED THAT:
 
1)    
Cabinet considered the
annual review of the Local Council Tax Reduction Scheme for 2026-27
year and approved the continuation of the existing scheme with no
changes.

Reasons for the decision

1)    
To ensure that the
principle of everyone making at least a small contribution towards
their Council Tax charge is maintained.
 

2)    
To maintain a level of
Council Tax income to continue to provide funding for services at
district, parish, Police and county level.
 

3)    
There is other support
available for those on low incomes and impacted by the
cost-of-living crisis within the Housing and ARP Teams and those
affected should also be signposted to maximise benefit take-up, reviewing discounts and
exemptions and providing Exceptional Hardship Payments where there
is a need.

Alternative options considered

Option 1 – To consider the annual review of the Local
Council Tax Reduction Scheme for 2026-27 year and approve the
continuation of the existing scheme with no changes.
 
Option 2 – Do nothing.
 
Option 3 – Make changes to the scheme design and
undertake the statutory consultation in order to implement by 28
February.