Purpose

To approve the local council
tax reduction scheme and agree any amendments as necessary. It is a
legal requirement that the council approve the scheme
annually.

Content

Recommended to Full Council (Budget and policy
framework):
 
(1) To recommend to Full
Council that the 2024/25 Local Council Tax Reduction Scheme be
adopted as the 2025/26 scheme.
 
(Key
decision):
 
(2) Subject to Full Council
approval, Cabinet grants the Chief Executive delegated
authority
 
(a)
to implement the Scheme, such delegated authority to include any
measures necessary for or incidental to its management and
administration; and
 
(b)
if necessary, and in accordance with paragraph 2.3 of the report,
to amend the Scheme in consultation with the Cabinet Member for
Finance
 
(3) That the Exceptional
Hardship Scheme continues in 2025/26 to provide additional support
to the most financially vulnerable.
 
(4) That a 100% LCTR scheme be
adopted in 2026/27 following a consultation exercise and the
outcome is known of the upcoming Local Government Funding
Review.
 
That Cabinet with the objective
of implementing a revised Local Council Tax Reduction Scheme in
2026/27:
 
(a)
authorise the Director of Finance and Performance to enter into consultation with the major precepting
authorities.
 
(b)
authorise the Director of Finance and Performance to produce a
draft scheme that calculates a Council Tax Reduction of 100% of a
person’s council tax liability, removes the Minimum-Income
Floor for the self-employed and removes the £5.00 minimum
award.
 
(c)
on completion of the consultation and drafting authorised under (a)
and (b) above, authorise the Director of Finance and Performance to
consult with other interested parties.