Decision Maker:

Outcome:

Is Key Decision?: No

Is Callable In?: Yes

Date of Decision: February 10, 2026

Purpose:

Content: Salford City Council - Record of Decision (Cabinet)   I, Paul Dennett, City Mayor, in exercise of the powers contained within the City Council Constitution do hereby approve: Proceeding to a council decision with the recommendation that the current Council Tax Reduction Scheme for working-age claimants in receipt of Universal Credit, along with the three proposed amendments stated in the report to Cabinet of the 10 February 2026, be adopted as the 2026/2027 scheme and approved at a meeting of the council on 25 February 2026.   The Reasons are: The review of the current Council Tax Reduction Scheme is complete, the public consultation and equality assessment have been worked through, and three sensible changes have been identified to keep the scheme fair, simple, and supportive for residents on low incomes. The three proposed changes have been fully assessed — ignoring UC transitional protection payments, disregarding part of pension income for mixed?age couples, and keeping transitional protection in place — and won’t significantly increase costs, and will help ensure people don’t lose support unfairly. These changes reinforce the Council’s commitment to protecting vulnerable residents, ensuring that those who are already facing financial pressure continue to receive the help they need.  To meet the legal deadline for finalising the scheme for 2026/27, full Council must approve it before 11 March 2026.   Options considered and rejected were:Not making any changes to the current scheme   Assessment of Risk: ·         Increased demand on scheme due to future economic challenges cannot be forecast. ·         Potential future legislative changes or Tribunal decisions that may require the scheme to be reviewed or adjusted.   The source of funding is: Salford City Council Budget   Legal Advice obtained:  From Lauren Armstrong, Solicitor (Commercial Legal Team) ·         The Council operates the CTRS as a discretionary scheme under Council Tax Reduction Scheme in accordance with section 13A and Schedule 1A of the Local Government Finance Act 1992 (amended). The Council must act in accordance with the prescribed legislation. ·         Prior to migration to the current 25/26 scheme, the Council carried out a full review of the existing CTRS in accordance with the Section 13A of the Local Government Finance Act. This set out key considerations which impacted the current 25/26 scheme - in particular the impact of the Universal Credit Managed Migration Programme which is due to complete on 31st March 2026. The Council’s intention was to make its CTRS simpler, fair and easier, having identified that the previous provision had pitfalls such as complexity around its assessment criteria. ·         The analysis produced three potential models, and the preferred model (now in place) marked a change from the previous model. Therefore the Council was required under Schedule 1A of the Act requires the Council to carry out a consultation “with such persons as it considers are likely to have an interest in the operation of the scheme” and it must consult where it intends to revise the scheme or replace it. The Council also committed to a period of evaluation and completion of a community impact assessment. ·         The previous report set out the results of the review of the 25/26 CTRS, which identified that there has been reduced support. As such, using the data obtained and summarised in this report, the Council identified three recommendations for inclusion ·         in the 26/27 CTRS, and highlighted that prior to implementing any or all of the recommended changes, the Council must undertake a public consultation exercise (and give sufficient time to enable the public to meaningfully engage, responses evaluated and a community impact assessment undertaken). ·         This report documents the results from that mandatory consultation exercise (set out in appendix A) which was carried out in accordance with the timeline detailed in the previous report, together with its equality impact assessment. The Council has undertaken the analysis detailed in this report to satisfy itself that it is appropriate to implement the CTRS changes recommended in the this report from 1st April 2026 and that it has followed the process mandated in the legislation to do so. ·         The report also highlights in section 6 the Government’s impending change to the two-child limit on Universal Credit. It notes that the Government ‘s timetable has not allowed Salford City Council (and local authorities in general) to consult/implement changes in readiness for a 26/27 financial year implementation. Salford recognises the potential impact of the change in respect of its CTRS has decided to take an approach of monitoring the caseload closely, which is similar to other Local Authorities operating similar schemes.   Financial Advice obtained: From David Eden, Finance Manager   ·         The current cost of the CTR scheme in 2025/26 is in alignment with the notional budget that was included within the Council Tax Base for the year. ·         The three proposed amendments to the CTR scheme for 2026/27 are not anticipated to significantly change the current cost of the scheme when considering the CTR and Transitional Protection schemes combined. ·         The proposed scheme has been factored into the council’s budget setting process for 2026/27 and the wider MTFP period. Procurement Advice obtained: N/A   HR Advice obtained: N/A   Climate Change Advice obtained: N/A   The following documents have been used to assist the decision process: ·         Council Tax Reduction Scheme 2026/2027 Consultation – Appendix a of the report ·         Equality Impact Assessment (EIA) – Appendix B of the report The appropriate scrutiny to call-in the decision is Overview and Scrutiny Board. Contact Officer:      Penny Mitchell                     Telephone number: 0161 793 3640       Signed: Paul Dennett                      Dated: 18th February 2026              City Mayor   For Democratic Services use only   This decision was published on 18.02.26                                          This decision will come in force at 4.00 p.m. on 25.02.26 unless it is called-in in accordance with the Decision Making Process Rules.