Purpose

To agree consultation proposals
for the local Council Tax Support scheme, 2026/27.

Decision

1)   
That the consultation on continuation of the current
Council Tax Support scheme, including uprating in line with
DWP’s annual update of allowances and premiums for 2026/27,
be approved.
 

2)   
That oversight and approval of the consultation
approach be delegated to the Section 151 Officer in consultation
with the Portfolio Holder for Finance.
 

Reasons for the decision

This will enable a period of
consultation with major preceptors and the public on the proposals
for 2026/27, with feedback from the consultation process helping
Cabinet to make its final recommendation to Full Council in respect
of the scheme for 2026/27.

Alternative options considered

Whilst recognising the
challenges South Holland District Council faces to present a
balanced budget for 2026/27, options to reduce the maximum level of
Council Tax Support are not being considered for 2026/27 due to the
impact this would have on working age claimant
households.