Issue - meetings
Council Tax Support Scheme 2026/2027
Meeting: 26/11/2025 - Council (Item 55)
55 Council Tax Support Scheme 2026/2027 
PDF 540 KB
Purpose
To consider the revised Council Tax Support Scheme for the financial year 2026/27.
Recommendation(s):
Cabinet recommends that Full Council resolves to:
1. Agree the increase to income bands as detailed within paragraphs 3.2, 3.3 and Annex A of this report from 1 April 2026.
2. Agree that any balance remaining in the earmarked reserve ‘Hardship Fund’ be made available in 2026/27 financial year for reasons detailed in paragraphs 3.6 and 3.7 of this report.
Additional documents:
- Annex A Financial Modelling, item 55
PDF 495 KB
- Annex B EIA for CDC CTS 2026, item 55
PDF 550 KB
- Webcast for Council Tax Support Scheme 2026/2027
Minutes:
The purpose of this report was to consider the revised Council Tax Support Scheme for the financial year 2026/27.
The item was introduced by Councillor Patrick Coleman, Cabinet Member for Finance who explained that the Council had discretion over the design of its Council Tax Support Scheme, which provided reductions for working-age residents on low incomes or in receipt of benefits. The proposal was to continue the existing scheme with an uprating in line with welfare benefits, reflecting a 3.8% increase as set out in the report.
It was noted that the approach aimed to move towards harmonisation with other districts in anticipation of the future unitary authority. The Council’s scheme was considered one of the most generous in the county. The impact of the Government’s abolition of the two-child limit was highlighted, noting that affected households would receive increased government support, with a small adjustment applied through the Council Tax Support Scheme.
Thanks were expressed to all those involved, for their work in developing and maintaining the scheme since its inception.
There were no questions for clarity
Councillor Clare Bloomer, Cabinet Member for Communities seconded the resolution and welcomed the proposals, noting that many families, including working households, were facing cost-of-living pressures. Officers were commended for their work, highlighting the support provided through hardship funding and the Low Income Family Tracker (LIFT) programme, which proactively identified residents who might not be claiming benefits they were entitled to. It was noted that annual Council Tax bills were accompanied by benefit information and guidance to ensure residents could access available support.
The Chair then moved to the debate. The Council’s leadership on cost-of-living support over recent years was commended. It was highlighted that the Council’s approach was regarded locally and nationally as a model for supporting vulnerable residents.
The Low Income Family Tracker (LIFT) programme was praised as being transformative for residents, ensuring that people were aware of and able to access the support available. Special recognition was given to the work of officers, in particular the benefits team, for effectively delivering complex policies and making information accessible to both councillors and the public.
The government’s abolition of the two-child benefit cap was welcomed as a significant step towards reducing child poverty, particularly in rural areas of the district. Councillors concluded that the combination of the Council Tax Support Scheme, the LIFT programme, and the removal of the two-child cap represented a substantial achievement in addressing financial hardship and improving outcomes for local families.
The Chair moved to the vote on the resolution proposed by Councillor Coleman and seconded by Councillor Bloomer.
Voting record:
29 For, 0 Against, 0 Abstention
Did not vote: Councillor Andrew Maclean having left the meeting
Meeting: 16/10/2025 - Cabinet (Item 142)
142 Council Tax Support Scheme 2026/2027 PDF 691 KB
Purpose:
To consider and recommend to Full Council the revised Council Tax Support Scheme for the financial year 2026/2027.
Recommendations:
That Cabinet recommends to Full Council to:
- Agree the increase to income bands as detailed within paragraphs 3.2, 3.3 and Annex A of this report from 1 April 2026. Delegate authority to the Deputy Chief Executive and Section 151 Officer, in Consultation with the Cabinet Member for Finance, to amend the income bands by the September 2025 CPI rate due to be published on 22 October 2025, should this be different to the assumed increase set out in the report and annex A.
- Agree that any balance remaining in the earmarked reserve ‘Hardship Fund’ be made available in 2026/27 financial year for reasons detailed in paragraphs 3.6 and 3.7 of this report.
Additional documents:
- Annex A Financial Modelling, item 142
PDF 495 KB
- Annex B EIA for CDC CTS 2026, item 142
PDF 550 KB
- Webcast for Council Tax Support Scheme 2026/2027
Decision:
The purpose of the report was to ask Cabinet to consider and recommend to Full Council the revised Council Tax Support Scheme for the financial year 2026/2027.
Councillor Patrick Coleman, Cabinet Member for Finance, introduced the report.
Councillor Coleman suggested that the recommendation for delegation be a separate point, the original two recommendations were split into three, no further amendments made.
The resulting three recommendations were proposed by Councillor Patrick Coleman and seconded by Councillor Mike Evemy.
RESOLVED that Cabinet recommend to Council to
1. Agree the increase to income bands as detailed within paragraphs 3.2, 3.3 and Annex A of this report from 1 April 2026.
2. Delegate authority to the Deputy Chief Executive and Section 151 Officer, in Consultation with the Cabinet Member for Finance, to amend the income bands by the September 2025 CPI rate due to be published on 22 October 2025, should this be different to the assumed increase set out in the report and annex A.
3. Agree that any balance remaining in the earmarked reserve ‘Hardship Fund’ be made available in 2026/27 financial year for reasons detailed in paragraphs 3.6 and 3.7 of the report.
Voting Record:
7 For, 0 Against, 0 Abstentions
Minutes:
The purpose of the report was to ask Cabinet to consider and recommend to Full Council the revised Council Tax Support Scheme for the financial year 2026/2027.
Councillor Patrick Coleman, Cabinet Member for Finance, introduced the report and noted that the scheme continued the principles established under the current administration over six years ago. He highlighted that, unlike previous approaches which sought to reduce support, the Council now operated one of the most generous and equitable schemes in the country. He emphasised the particular challenges faced by low-income households in rural areas, such as limited public transport and distance from key services, and thanked officers for their detailed work in developing the proposals.
Strong support was expressed by members, who stated that maintaining such support schemes during difficult financial times was essential to protecting vulnerable residents and addressing hidden hardship within the district.
Councillor Evemy commended the Council for sustaining full relief for residents on the lowest incomes and avoiding the pursuit of small arrears. He also noted the scheme’s recognition of larger families through higher levels of support, aligning with the Council’s commitment to tackling child poverty.
Councillor Coleman suggested that the recommendation for delegation be a separate point, the original two recommendations were split into three, no further amendments were made.
The resulting three recommendations were proposed by Councillor Patrick Coleman, seconded by Councillor Mike Evemy and subsequently put to the vote.
Voting Record:
7 For, 0 Against, 0 Abstentions.