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(1)         
that approval is given to changes made to the Local Council Tax
Reduction Scheme for 2025/26 for working age residents. The changes
are:

 
a)           
residents on the lowest income currently receive up to a maximum of
100% Local Council Tax Reduction. From 1 April 2025 it is
recommended that working age applicants will fall into two
categories:
·     
where the working age applicant has a dependant child aged 5 years or under who resides
with them, the maximum support will remain at 100% subject to their
income;
·     
all other working age applicants will only be able to receive a
maximum of 85%.
b)           
the current maximum Council Tax band to calculate Local Council Tax
Reduction is Band C. This will reduce to Band B for all
applicants.
 
(2)         
that the Local Council Tax Reduction Scheme for 2025/26 be
recommended to Council for approval.