Purpose

The Council has a statutory duty to set the council tax each year
and this report is part of this process. The Council can only vary
or set council tax discounts or higher amounts as legally empowered
to do so. The relevant regulations and legislation are the Local
Government Finance Act 1992, the Local Authorities (Calculation of
Council Tax Base) Regulations 2012, and the Council Tax (Prescribed
Classes of Dwellings) (England)Regulations 2003, as amended in
2012. The Council Tax base has been calculated in accordance with
the relevant Acts and regulations.

Decision

It is recommended that Cabinet
agrees the following recommendations to be approved by Full
Council:
 

That the Council Tax
Support Scheme in operation in 2024/2025 (included at Appendix 1)
shall continue in 2025/2026.

 

That the Council
shall apply the annual uprating of allowances, applicable amounts
and income, set out in the DWP Housing Benefit circular, to the
Council Tax Support scheme for 2025/2026.