Decision details

Local Council Tax Support Scheme 2026/27

Decision Maker: Cabinet

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: Yes

Purpose:

To determine the Council Tax Support scheme, 2026/27.

Decision:

That Cabinet:

 

1.    Recommends that Full Council approve continuation of the current Council Tax Support scheme, uprated in line with DWP’s annual update of allowances and premiums, for 2026/27.

 

2.    Delegates approval for developing the 2026/27 scheme rules in accordance with recommendation 1 above 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.

Reasons for the decision:

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

 

The recommendation has regard to the earlier deliberations of the Cabinet, and the outcome of the consultation process for a continuation scheme.

 

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.

Alternative options considered:

Options were considered previously by Cabinet, leading to consultation on a continuation scheme.

Interests and Nature of Interests Declared:

None.

Wards Affected: (All Wards);

Conflict of Interest: N/A

Dispensation Granted: N/A

Equalities Issues: To be determined through the review and development of scheme options

Other reasons / organisations consulted

report includes consultation with major preceptors and general public.

Consultees

S151, PFH Finance and feedback from major preceptors and other stakeholders

Contact: Sharon Hammond, Head of Revenues & Benefits Email: Sharon.Hammond@pspsl.co.uk.

Report author: Sharon Hammond

Publication date: 17/12/2025

Date of decision: 16/12/2025

Decided at meeting: 16/12/2025 - Cabinet

Effective from: 25/12/2025

Accompanying Documents: