Purpose

To seek approval to introduce a discretionary Council Tax reduction scheme for Brent residents with a terminal illness, using the Council’s powers under Section 13A(1)© of the Local Government Finance Act 1992.

Decision

That the Corporate Director Finance and Resources:

i)             Approves the implementation of a discretionary Council Tax Terminal Illness relief scheme for eligible residents, provided through the Council’s 13A arrangements through Brent’s Council Tax Hardship Fund.

Reasons for the decision

Marie Curie have published a number of briefings focused on dying in poverty. For more than one in six people who died in the UK in 2024, the last period of life was marked by financial difficulty.

In recognition of the impact that terminal illness can have on a household’s financial situation, the Council is introducing a discretionary Council Tax Terminal Illness Relief Scheme for eligible residents.

This proposal supports Brent Council priorities relating to addressing the cost-of-living, reducing inequality, assisting vulnerable residents and ensuring that support is targeted at those most in need. it aligns with the Council’s role in responding flexibly and compassionately to exceptional hardship.

Alternative options considered

Three options were assessed: Option 1 – a targeted means-tested scheme; Option 2 – a wider controlled scheme and; Option 3 – a universal scheme.

Option 1 provides the best balance of support, affordability and governance control and is therefore recommended for adoption.