Decision details

Purpose of report

This report reviewed the responses to the public consultation on the Local Council Tax Support Scheme 2026/27, along with recommendations from the meeting of the Finance and Economic Overview and Scrutiny Committee which took place on 18 November 2025.

Decision

That Cabinet recommended the Local Council Tax Support Scheme for 2026/27 to Full Council based on the same overarching criteria as the existing scheme, as detailed in paragraphs 2.13 to 2.44 of the report.

Other options considered

All options for consultation were detailed in Appendix 1 of this report.

Reasons for the decision

The proposed scheme must follow prescribed stages as stated in the Local Government Finance Act 2012 before it can be adopted by this Council as a Billing Authority – this is detailed as follows:

Before making a scheme, the authority must (in the following order):

(a)  consult any major precepting authority which has power to issue a precept to it;

(b)  publish a draft scheme in such a manger as it thinks fit; and

(c)  consult such other persons as it considers are likely to have an interest in the operation of the scheme

The following points were highlighted:

• Each year the Council are required to review the Localised Council Tax Support Scheme (LCTSS). The scheme is determined locally, however due to protection given to some customers, such as pensioners and working age claimants there was always an element of costs incurred over which the Council had no influence.
• Any proposed reduction in costs can only be applied to 895 working age claimants. Out of the current council spend of £739,279 (9% of the total scheme), only £90,000 (or 12% of the scheme) can be influenced by any recommended changes to the current LCTSS.
• The LCTSS was determined locally by the council after consultation with precepting authorities, key stakeholders and residents. Consultation on a ‘no-change’ LCTSS took place in September 2025. All SKDC members and parish clerks were made aware.
• Letters were issued to all those in receipt of Council Tax Support at the start of the consultation. This was a total of 7,243 recipients. A total of 440 individuals responded to the consultation – this was a rate of 6.07% (compared to 336 responses of 7,133 – 4.73% for the previous year). The response to questions was not mandatory.
• Overall, 83% of respondents agreed with the principles of the current scheme, and 84% of respondents agreed the Council had worked hard to ensure that its Council Tax Support Scheme was fair, protected pensioners and those in vulnerable groups, and responded to local concerns.
• 6% as a level of response to a consultation might appear low but in comparison to some other consultations it was considered a healthy rate of response.