Council Tax Reduction Scheme Review and Exceptional Hardship Scheme
December 17, 2025 Approved View on council websiteFull council record
Content
Councillor Liz Leyshon proposed the
recommendations, which were seconded by Councillor Theo Butt
Philip.
Having been duly proposed and seconded, the
Council Resolved to agree:-
1)
The Council Tax Reduction and associated Exceptional Hardship
scheme for 2026/27 as set out in the paper.
2)
The increase to income band thresholds in line with the percentage
increase to state benefits for 2026/27 as implemented by the
Department for Work and Pensions (DWP).
3)
That Executive endorsed the establishment of a Task and Finish
Group as resolved by Corporate and Resources Scrutiny
Committee.
4)
To note that should the £800,000 from Household Support Fund
be inadequate to cover the Exceptional Hardship awards in the
current year, additional funds would be made available from
Reserves.
5)
To note that the Revenues and Benefits Team would be further
resourced if necessary to complete work on identifying those who
had been migrated from ESA(IR) to UC and to support them to apply
for Exceptional Hardship if appropriate.
6)
For Officers to investigate a special transitional protection
provision within the Exceptional Hardship Scheme for 2026/7 for
disabled people of working age who had migrated to Universal
Credit with Limited Capacity for Work Related Activity since
January 2025 or who were migrated subsequently and who previously
benefited from 100 per cent council tax reduction under
Somerset’s Council Tax Reduction Policy when they were on a
legacy benefit to receive a discount through a policy change in the
future.
Related Meeting
Full Council - Wednesday, 17th December, 2025 1.00 pm on December 17, 2025
Supporting Documents
Details
| Outcome | Recommendations Approved |
| Decision date | 17 Dec 2025 |