Purpose

To approve the Council Tax Support Scheme for
2026/27.

Decision

It was RESOLVED that the
Cabinet recommended to Full Council that:
The 2025/26 CTS Scheme be retained in its
current form, with the following amendments:
·      
The allowances and
premiums used in the calculation of entitlement for working age
claimants will be uprated to align with those used in the Housing
Benefit scheme for working age claimants, as determined by the
Department for Work and Pensions (DWP).
 
Reasons for the
Decision
For Cabinet to agree the Council Tax Support Scheme (CTS)
for 2026/27. This change would ensure consistency across benefit
assessments and reflect national policy updates.
 
Alternative Options
Considered
A full review was conducted in 2022. A further
review was planned for 2025/26. However, this had been paused
following the announcement that Hampshire would be part of the
fast-track devolution programme and the Government’s
announcement for Local Government Reorganisation.