Purpose

Each year the Council is required to consider whether to revise its Local Council Tax Reduction Scheme (LCTRS).  Report number CAB/WS/26/046 advised on the conclusion of the 2026 annual review of the scheme and the resultant proposals for consultation for changes to the LCTRS, to take effect from April 2027.

The Portfolio Holder for Resources will be asked to review the LCTRS for 2027 to 2028 in line with the proposals outlined within Section 2 and that the relevant consultation is undertaken in accordance with Section 4 of Report number CAB/WS/26/046.

Decision

Resolved:

That the West Suffolk Local Council Tax Reduction Scheme for 2027 to 2028 be reviewed in line with:

1. The proposals outlined in Section 2 of Report number CAB/WS/26/046.
2. Relevant consultation, in accordance with Section 4 of Report number CAB/WS/26/046.

Reasons for the decision

Each year the Council was required to consider whether to revise its Local Council Tax Reduction Scheme (LCTRS). This report advised about the conclusion of the 2026 annual review of the scheme and the resultant proposals for consultation for changes to the LCTRS scheme, to take effect from April 2027.

It was proposed that West Suffolk Council consulted on a proposal to continue the 2026 to 2027 changes to the Local Council Tax Reduction Scheme that would extend the decreased contribution rate (maximum discount of 100 per cent) to support low-income households and those facing financial hardship, in light of cost-of-living pressures.     

A short consultation exercise would take place in October to November 2026.  The consultation would take the form of an online survey, asking stakeholders for their views on the proposal to extend the discount for a further 12 months to March 2028 and any unforeseen impacts. The link to the survey would be sent to all councillors; made available on the council and ARP websites and sent to stakeholders working with individuals who were likely to be affected by the proposals or who represented residents with a protected characteristic, for example, Citizens’ Advice, debt and money management services and local disability groups. Preceptors would also be consulted on the proposals by letter.

Alternative options considered

The alternative option of reverting to the pre-2023 to 2024 scheme with an 8.5 per cent contribution from customers was considered but rejected as it would place a greater financial burden on customers when the cost of living remains high.

The recommended option had, therefore, been selected because it maximised the benefit to customers whilst minimising the administrative resources required to collect small payments.