Decision

That the Council be
recommended to amend the Council Tax Support Scheme for 2026/27 as
follows:
 

1.    the financial support to
some of our working age households within our community is
increased by aligning the income bands that allocate Council Tax
Support discounts for single parents with couples that have
children.  By making this change it will
help to alleviate the cumulative effects of welfare cuts and rising
household costs; and

 

2.    income bands will be
increased by the September 2025 Consumer Price Index inflation
rate, at 3.8%.

 
That subject to 1. and
2. above Cabinet:

 

3.    notes that all income
banded Council Tax Support Schemes in Devon have combined income
bands for single parents and couples with children;

 

4.    notes that the
Exceptional Hardship Fund will continue at £100,000;

 

5.    notes that pension age
households will not be affected as they are part of the national
scheme, set by the Government; and

 

6.    gives delegated
authority to the Director of Finance, in consultation with the
Cabinet Member for Housing and Finance, to make any further
adjustments required to the Exceptional Hardship Policy and Fund
and the Vulnerable Policy.

 

 

Reasons for the decision

The Local Government
Finance Act 2012 requires that the Council Tax Support scheme is
reviewed annually and where a Council proposes changes to its
scheme it must consult on the changes. The Council must approve the
scheme for the financial year 2026/27, before 11 March 2026.

Alternative options considered

An alternative option
would have been to leave the current Scheme unchanged which would
have resulted in a lower level of discount.