Purpose

To determine the Council Tax Support scheme, 2026/27.

Decision

That Cabinet:

1. Recommends that Full Council approve continuation of the current Council Tax Support scheme, uprated in line with DWP’s annual update of allowances and premiums, for 2026/27.
2. Delegates approval for developing the 2026/27 scheme rules in accordance with recommendation 1 above to the Director of Finance and Section 151 Officer, in consultation with the Portfolio Holder for Finance as appropriate, including prescribed, administrative and minor changes.

Reasons for the decision

Full Council must make any revision to its scheme, or any replacement, and agree its final scheme no later than 11th March 2026 in respect of the 2026/27 financial year.

The recommendation has regard to the earlier deliberations of the Cabinet, and the outcome of the consultation process for a continuation scheme.

Uprating in line with Department for Work and Pensions (DWP) will ensure the scheme continues to support the most vulnerable and low-income households by using nationally recognised rates of DWP income.

Alternative options considered

Options were considered previously by Cabinet, leading to consultation on a continuation scheme.