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The Scrutiny Corporate and Resources Committee
RESOLVED:

 
1.   
To establish a Task and Finish Group from February 2026 to
undertake a comprehensive review of the Council Tax Reduction
Scheme and the Exceptional Hardship Fund, with a remit
to:

a.   
Examine the effectiveness of the current scheme and hardship
provisions.
b.   
Consider options for future improvements, including alignment with
national best practice.
c.    
Address issues arising from the transition of claimants from
Employment and Support Allowance to Universal Credit, ensuring that
adjustments and mitigations remain robust and responsive.
d.   
Report findings and recommendations for the 2027/28 financial year
well in advance of the budget-setting process.
e.   
Clear and accessible communication about the scheme be ensured,
with targeted support for vulnerable residents to maximise take-up.
This must include:
                                              
i.    
Full accessibility for residents who rely on telephone and
paper-based communication, alongside digital channels.
                                             
ii.    
Provision of clear guidance and support for those transitioning to
Universal Credit, including advice on entitlement adjustments.
 

 
2.   
To request from the Executive:

a.   
To ensure provision of adequate staff resources and additional
support for partner organisations (such as Citizens Advice) to
assist residents with advice and applications for Council Tax
Reduction and Exceptional Hardship, including Universal
Credit-related queries;
b.   
That the Exceptional Hardship Fund should err on the higher side;
and
c.    
That further detail should be presented to the Executive at their
next meeting on the balance of the impact of Universal Credit
transition and adjustments to Somerset Council’s own Council
Tax Reduction scheme.
 
Note – the Committee requested that the
scoping proposal and terms of reference for the proposed Task and
Finish Group are reported to their next meeting on 5 December
2025.