Decision details

For Cabinet to agree its recommendation to Full Council for the 2026/27 Council Tax Support Scheme.

Resolved:

1.    That Full Council be recommended to approve a change to the maximum level of support to 90% for lone parents, 80% for couples with children and 75% for all other households with the scheme uprated in line with DWP’s annual update of allowances and premiums for 2026/27; and

2.    That approval for developing the 2026/27 scheme rules in accordance with recommendation 1, above, be delegated to the Director of Finance and Section 151 Officer, in consultation with the Portfolio Holder for Finance as appropriate, including prescribed, administrative and minor changes.

Full Council must make any revision to its scheme, or any replacement, and agree its final scheme no later than 11th March 2026, in relation to the 2026/27 financial year.

The recommendation has regard to the earlier deliberations of Cabinet in respect of the council’s financial position balanced with the need to support customers, and the outcome of the consultation process.

Uprating in line with Department for Work and Pensions (DWP) will ensure the scheme continues to support the most vulnerable and low-income households by using nationally recognised rates of DWP income.

• Keep maximum support for households with children at 100% and others at 85%, seeking savings elsewhere.

• Set maximum support at 90% for lone parents, 80% for couples with children, and 70% for other households, with annual uprating in line with DWP allowances for 2026/27.

Both options were consulted but rejected in favour of the recommended option which will help balance council finances while minimising changes in the level of support.