Decision

 RESOLVED: That Cabinet:

a.     Noted the content of this report. 

b.     Recommended to Council no changes to the existing LCTRS for 2027-2028 

REASON RESOLVED:

Enabled a Council Tax Reduction Scheme to be agreed for West Northants Council for the financial year 2027-2028. Under the Council Tax Reduction Schemes (Prescribed Requirements) (England) (Regulations 2012 (as amended by the Council Tax Reduction Schemes (Prescribed Requirements) (England)(Amendment)Regulations 2021every local authority is required to have in place a LCTRS. 

ALTERNATIVE OPTIONS:

1. As of June 2025, the total number of people in receipt of LCTRS was 17,332 with 9,857 being of working age. As of June 2026, the total number of people in receipt of LCTRS is 17,384 with 10,038 being of working age. The estimated cost of the scheme for 2026-2027 is £21.6m. This compares to £20.4m for 2025-2026.  
2. Following a period of service transformation including the introduction of a new single system    and a project to move the single system to the cloud, the Council Tax collection rate for WWNC for 2025-2026 is 96.43% which is an improvement on the collection rates for 2024-2025 of 96.3%. This compares well to an all-England national average of 95.62% and a national average for unitary councils of 95.76% (data source MHCLG official statistics 31 July 26). We continue to monitor Council Tax collection each month.  
3. Major changes to Council Tax legislation including delayed recovery cycles, greater support for those who are unable to pay Council Tax, and a move from 10 to 12 monthly payers are expected to be introduced from April 2027 which will make collection more challenging for all authorities. Further details will be confirmed as the legislation is laid but this further supports the recommendation to continue with the current CTRS which offers support to our most vulnerable residents. 
4. WNC has an exceptional hardship fund of £100,000 for the financial year to support those taxpayers who are struggling to make payments of Council Tax. As of July 2026, 450  applications for support have been received with 201 awards made totalling £55,066.