Purpose

The Southampton Council Tax Reduction Scheme
requires amendment to implement prescribed government regulations,
and to take account of the uprating to the social security benefit
rates that will apply from April 2026.

Decision

To approve for the year 2026-2027 the amended
Southampton City Council Tax Reduction Scheme as per the prescribed
requirements.

Reasons for the decision

There have been no recommendations for
substantive change to the adopted scheme for 26/27 other than to
implement the required legislative changes set out in this
report.