Agenda item

The Leader of the Council presented the report.

The Council Tax Support Scheme was reviewed each year to ensure it was fit for purpose.

The scheme came into effect over 10 years ago and the Council agreed for the scheme to provide up to 80% entitlement for working age claimants and up to 100% for pension age claimants.

In determining the potential changes for the 2026/27 scheme, the Council was required to consider the cost of the scheme along with the administrative and legislative need to consider any changes.

During 2025, there had been a small increase in claimant numbers for customers of working age. This was a result of an increase in caseload due to the move to Universal Credit.

Additionally, the Welfare and Financial Advice team had seen an increase in financial support requests from residents with household support fund, discretionary council tax payments and discretionary housing payments.

Whilst a minor increase, it was an indication of how financial volatility and other external factors can influence claim numbers.

The Council’s local scheme has been updated with amendments since the introduction in April 2013 to maintain the link with housing benefit and technical changes.

The Council had also introduced local changes during this time, which were detailed in paragraphs 2.12 to 2.30 of the report. 

The report was proposing a ‘no change’ to the scheme for 2026/27, however, a consultation process would still take place.

It was noted that only 2 Special Constables had claimed for available discount. It was queried how many Special Constables lived in the District and hadn’t claimed the discount.

It was confirmed 8 Special Constables would be eligible for the scheme within the District. The Police and Crime Commissioner were responsible for the promotion of the scheme directly to the Special Constables, alongside promotion on the Council’s website.

The Head of Service (Revenues, Benefits, & Customer Service) confirmed a variable percentage of the scheme across the County, with the lowest being 75% for working age. A comparison of the percentages would be brought to the Committee in November.

Clarification was sought whether there was evidence to support the ‘no change’ scheme and if there was a point at which it would become financially unsustainable.

The increase was due to more customers moving on to Universal Credit, promotion of the scheme and the cost of living. The cost of the scheme was part of budget processes and would be reviewed at budget setting each year on its sustainability.

It was further queried whether the Council was concerned that a flat council tax support scheme may lead to a struggle with managing discretionary funds.

The discretionary scheme would be used for support where the council tax support scheme was prescriptive. Commonly, the Council did not spend all funding received for discretionary scheme and any underspend could be carried over.

Overall, the Committee were supportive of the ‘no change’ scheme.

The Committee:

1. Offered comment and feedback on the proposal of a ‘no change’ Local Council Tax Support Scheme 2026/27 for stakeholder consultation

2. Endorsed the areas for stakeholder consultation as detailed in the report (paragraphs 2.12 to 2.30)