Purpose

This report detailed the procedural requirement in deciding if changes were required to the current Council Tax Reduction Scheme, known as the Council Tax Support Scheme (CTS).  If changes were required, then consultation must take place with the public and stakeholders for the scheme to become effective from April 2027. The scheme cost, claimant numbers, level of support provided to financially vulnerable residents, the public sector equality duty, child poverty strategy and the equality impact assessment were also considered.

Decision

RESOLVED

That Executive Cabinet notes the successful operation of the current Council Tax Reduction Scheme, known as the Council Tax Support Scheme (CTS) Scheme and that Executive Cabinet approves that:

(i)                Consideration be  given to making changes to the current scheme; and

(ii)              Consultation takes place on the proposed changes asset out in Section 5 and Appendix Three 

Alternative options considered

That no changes are made to the current scheme in operation.However, this could result in the most financially vulnerableresidents receivingless Council Tax Support in the newfinancial year as the scheme would not be reflective of theannual uplift in benefits received from the Department forWork and Pensions (DWP) or the other supportive measuresbeing proposed as a result of the equality monitoring workcarried out through the 2025/2026, 2026/2027 financial years.This could cause significant financial hardship for thoseaffected residents and increase pressure on other Councilcrisis fund budgets.