The Corporate Overview and Scrutiny Management Board (COSMB) of County Durham Council convened on 1 December 2025, to discuss a range of topics, including the Local Council Tax Reduction Scheme, the council tax base, and the Medium Term Financial Plan. The board was also scheduled to discuss the County Durham Partnership, the refresh of overview and scrutiny co-optees, and to review recent petitions received by the council.

Local Council Tax Reduction Scheme

The board was scheduled to consider a report outlining proposed changes to the Local Council Tax Reduction Scheme (LCTRS) for working-age residents, set to take effect from 1 April 2026.

The proposed changes to the LCTR scheme included:

• Implementing an income banded LCTR scheme for working age residents.
• Reducing the maximum support level available to working age residents from 100% to 90%.
• Ending council tax support in the form of Second Adult Rebate (2AR).
• Applying a fixed non-dependant deduction rate of £10.00 per week.
• Reducing the maximum capital limit for working age residents from £16,000 to £10,000.

According to the report, the council had approximately 31,200 working age LCTR claimants as of 1 October 2025, at an estimated annual cost of £41.3 million. The report stated that the majority (84%) of these claimants receive 100% support and therefore do not make any contribution to the cost of council services.

The report also summarised the feedback received from a public consultation held between 18 July 2025 and 26 September 2025, which received 1,856 responses. According to the report, a majority (65.8%) of respondents agreed with the introduction of an income banded model. However, views were more divided on the maximum level of support, with 36.2% favouring a cap of 75% and 30.2% preferring to maintain 100% support.

The report noted that a full equality impact assessment had been undertaken, which indicated that any changes to the LCTR scheme would disproportionately affect women and disabled residents, as they make up a higher proportion of current claimants.

The Corporate Overview and Scrutiny Management Board was asked to note the report and the recommendations from cabinet, which were due to be presented to the full council on 10 December 2025.

Council Tax Base

The board was scheduled to discuss the council tax base for 2026/27, the forecast surplus/deficit on the council tax collection fund, and grant payments to town and parish councils. The report pack included a report that was presented to the cabinet on 19 November 2025.

According to the report, regulations made under the Local Government Finance Act 1992 require each billing authority to calculate its 'council tax base' for the following financial year. The council tax base is a measure of the county council's 'taxable capacity' for the purpose of setting its council tax.

The report stated that the council tax base for 2026/27 had been calculated to be 151,633.6 Band D equivalent properties, an increase of 2,873 (1.93%) on the council tax base set for 2025/26. This calculation took into account the impact of exemptions and discounts, changes to the LCTRS, forecast growth or reductions, and provision for non-collection of council tax.

The report also addressed the removal of LCTRS grant payments to town and parish councils, which was agreed as part of the 2024/25 budget and MTFP(14) proposals. As part of the 2026/27 budget and MTFP(16) proposals, it was proposed to cease these payments entirely from 2026/27.

The Corporate Overview and Scrutiny Management Board was asked to note the contents of the report and the impact on individual town and parish council tax bases, including the proposed removal of the Towns and Parishes grant.

Medium Term Financial Plan

The board was scheduled to discuss the Medium Term Financial Plan (MTFP) 2026/27 - 2029/30. The report pack included a report that was presented to the cabinet on 19 November 2025.

According to the report, the council was facing a significant budget deficit/savings requirement of £71.019 million across the four years of the MTFP(16) planning period, with £20.047 million (28%) of that forecast to fall into 2026/27.

The report stated that balancing the council's budget would be extremely challenging over the next four financial years, especially if no council tax increases are applied across the MTFP period.

The report also set out details of £10.057m of new savings proposals that had been developed to help with balancing the budget next year and beyond. These savings proposals were to be consulted on as part of the phase 2 budget consultation proposals that are outlined in the report.

The Corporate Overview and Scrutiny Management Board was asked to note the updated MTFP (16) forecasts and the requirement to identify additional savings, and to note and consider the impact on the council's financial position from the options to raise council tax in 2026/27 and across the MTFP (16) planning period.

County Durham Partnership Update

The board was scheduled to receive an update on the work of the County Durham Partnership (CDP). The report pack included a report that stated that the CDP is made up of leaders from key public, private and voluntary sector organisations who work together to improve the quality of life for people within the county and to achieve the vision that County Durham is a place where there are more and better jobs, people live long and independent lives and our communities are well connected and supportive .

The report covered the six-month period from March 2025 to September 2025 and highlighted areas of work relating to the three strategic ambitions of the County Durham Vision 2035: more and better jobs, people live long and independent lives, and connected communities.

Some of the key activities mentioned in the report included:

• The North East Combined Authority (NECA) having overarching control of the new UK Shared Prosperity Fund (UKSPF) fund for the region, with local authorities being delegated to manage their allocation.
• The annual Durham Brass Festival taking place in July 2025 as part of a festival and events programme.
• Investment in education and skills, with employability programmes and digital upskilling initiatives.
• Durham Local Authority Children's Services being rated with an overall grading of 'outstanding' following an Ofsted Inspection.
• Durham County Council formally adopting auto-enrolment for Free School Meals as standard practice in July 2025.
• The Fun and Food Programme continuing to be delivered in 2025, with the Easter and Summer holidays funded by the Department for Education.
• The Home Office providing additional funding to support sessions being offered in schools which seek to upskill young people who might be exposed to harmful online content in relation to radicalisation and cybercrime.
• Work starting which will see the construction of more than 30 new council houses as part of the programme to deliver 500 affordable properties for residents.

The Corporate Overview and Scrutiny Management Board was asked to note the contents of the update.

Refresh of Overview and Scrutiny Co-optees

The board was scheduled to discuss the refresh of non-statutory, non-voting co-optees to overview and scrutiny committees. The report pack included a report that stated that each of the five thematic Overview and Scrutiny Committees (Adults, Wellbeing and Health, Safer and Stronger Communities, Economy and Enterprise, Environment and Sustainable Communities, and Children and Young People) can appoint up to two non-statutory, non-voting co-optees. These co-optees bring specialist knowledge and an element of external challenge to the overview and scrutiny process.

The report noted that the term of appointment of currently serving co-optees would conclude in May 2026, and therefore arrangements needed to be put in place to ensure that the non-statutory, non-voting co-optees are appointed to the five thematic Overview and Scrutiny Committees before the start of June 2026.

The Corporate Overview and Scrutiny Management Board was asked to note the arrangements for the promotion of the non-statutory, non-voting co-optee vacancies and the appointment process in accordance with the relevant appointment protocol.

Update in Relation to Petitions

The board was scheduled to receive a quarterly update in relation to petitions received by the authority. The report pack included a report that stated that all petitions received by the authority are processed by democratic services in line with its petitions process.

According to the report, since the last update, four new e-petitions had been submitted. Three had been rejected, two as the minimum 10 signature threshold had not been met, and one related to a planning application and therefore other procedures apply. A petition relating to the speed limit at Nevilles Cross would be presented to full council in December 2025.

One new paper petition had been submitted and was awaiting a response from the service.

The Corporate Overview and Scrutiny Management Board was asked to note the update report on the status of petitions and e-petitions received by the authority.

Notice of Key Decisions

The board was scheduled to consider the list of key decisions that were scheduled to be considered by the Executive. The report pack included a notice of key decisions that was the latest to be published prior to the papers for the Board being dispatched to members. The notice complied with the requirements for Cabinet to take key decisions at its meeting scheduled to be held on 17 December 2025 and contained information on those key decisions that were currently scheduled to be considered by the Executive up to March 2026.

The Corporate Overview and Scrutiny management board was recommended to give consideration to items listed in the notice.