Issue - meetings

Report of Assistant Director of Finance (Section 151)

Purpose of report

To enable Members to consider the proposed banded scheme for Council Tax Reduction (CTR) for 2026/27.

Recommendations

Council resolves:

1.1           To note the contents of the report, and any financial implications for the Council.

1.2           To approve:

·       The option of no change to the Council Tax Reduction Income Banded Scheme for Working Age Applicants for 2026/27

·       To amend Working Age Regulations in line with annual uprating and to amend the Council Tax Regulations for pensioners in line with uprating announced by Department for Levelling Up Housing and Communities.

Resolved

(1)            That the contents of the report, and any financial implications for the Council be noted.

(2)            That the option of no change to the Council Tax Reduction Income Banded Scheme for Working Age Applicants for 2026/27 be approved and the Working Age Regulations be amended in line with annual uprating and Council Tax Regulations be amended for pensioners in line with uprating announced by Department for Levelling Up Housing and Communities.

Assistant Director Finance (Section 151 Officer)

Purpose of report

To enable Executive to consider the proposed banded scheme for Council Tax Reduction (CTR) for 2026/2027.

Recommendations

The Executive resolves:

1.1           To note the contents of the report, and any financial implications for the Council.

1.2           To note the comments of Budget Planning Committee at Section 6.2.

1.3           To recommend to Council that the current scheme is retained for 2026/27.

Resolved

(1)            That the report and any financial implications for the Council be noted.

(2)            That the comments of Budget Planning Committee, who considered the report at their 8 July 2025 meeting and recommended that the current scheme (adjusted for inflationary purposes be retained for 2026/27, be noted.

(3)            That Council be recommended to retain the current scheme for 2026/27.

The Assistant Director Finance (Section 151 Officer) submitted a report to enable Executive to consider the proposed banded scheme for Council Tax Reduction (CTR) for 2026/2027.

In response to a query if pension credit was also applicable as a passported benefit as was not listed, the Assistant Director Finance (Section 151 Officer) understood to clarify after the meeting.

Resolved

(1)            That the report and any financial implications for the Council be noted.

(2)            That the comments of Budget Planning Committee, who considered the report at their 8 July 2025 meeting and recommended that the current scheme (adjusted for inflationary purposes be retained for 2026/27, be noted.

(3)            That Council be recommended to retain the current scheme for 2026/27.

Reasons

The current scheme is understood by customers and has enabled them to budget for their council tax payments. One of the main advantages of the banded scheme is that it reduces the number of changes that the customer will experience enabling more effective personal budgeting. There is still a lot of financial uncertainty for many customers and in the current financial climate with the ongoing cost of living crisis it is therefore recommended that the existing scheme should be retained for 2026/27.

Budget Planning Committee considered the proposed CTRS scheme for 2026/27 at its meeting on 8 July 2025 and resolved that the Executive be recommended to agree that the current scheme (adjusted for inflationary purposes) be retained for 2026/27.

Alternative options

The alternative option is to undertake a review of the current CTRS scheme but the rationale for not taking this course of action is set out under “reasons”.