Purpose

The Executive Member for Finance and Governance presented a
report for Executive’s consideration.

 

The report set out the proposed Council Tax Reduction (CTR) scheme
(sometimes referred to as Council Tax Support) for 2024/25. Each Billing
Authority in England had a statutory requirement to design and locally fund a
Council Tax Reduction scheme no later than 11 March each year, which would then
be approved by a full Council decision.

 

CTR was introduced by Central Government in April 2013 as a
replacement for the

Council Tax Benefit scheme that was administered on behalf
of the Department for Work and Pensions (DWP). As part of the introduction, the
Government placed the duty to create a local scheme for working age claimants
with Billing Authorities.

 

Middlesbrough Council, as the billing authority, has a
statutory requirement to revise or design and fund a CTR scheme by no later
than 11 March each year which is approved by a Full Council decision.

 

It was proposed that the current income-banded scheme be
retained for 2024/25 noting the proposed amendments. It was also proposed the
scheme income bandings were increased in line with inflation.

 

The CTR scheme provided for income band ranges to be
increased “by the appropriate level of inflation decided by the council”. It
was therefore proposed to adjust the income band ranges for 2024/25 to reflect
the inflation increase applied to state benefits and thereby maintain the level
of support for applicants.

Decision

AGREED that Executive endorse the Council Tax Reduction
(CTR) scheme for 2024/25 and refers it to Council for approval.