Issue - meetings

Link to Committee report pack

Council Tax Support Scheme 2025 / 26

RECOMMENDED

(i)         That the following changes to the existing schemes are approved:

a.         a cost of living increase in line with the Department for Work and Pensions schemes be included in the Local Council Tax Support Scheme for 2026 / 27 for Pensioners only;

b.         that any legislative changes being introduced to the Housing Benefit Scheme, for 2026 / 27 are mirrored in the Council’s LCTS to ensure consistency;

(ii)        that these decisions have been made following Members careful reading of and regard to the Equality Impact Assessment at APPENDIX 1;

(iii)       that Members note the largely unchanged framework for the Hardship Provision at APPENDIX 2;

(iv)       that the Policy document at APPENDIX 3 be approved.

Business Rates and Council Tax Discretionary Reductions

RECOMMENDED

(i)             That subject to incorporation of the provisional amendments (set out in the Addendum report to the Strategy and Resources Committee on 29 January 2026 (APPENDIX 4), the amended Policy for the granting of Discretionary Non-Domestic Rate Relief at APPENDIX 1, to reflect updated Government guidance and legislation be approved;

(ii)            that the Director of Finance (S151 officer), in consultation with the Chairperson of the Strategy and Resources Committee, is granted delegated powers to consider and make minor technical amendments to the Policy for the granting of Discretionary Non-Domestic Rate Relief, in line with final Government guidance, as soon as reasonably practicable, to enable the award of this relief to eligible businesses;

(iii)           that minor amendments to the Empty Homes and Second Homes Premium Policy 2025 / 26 document at APPENDIX 2 be noted;

(i)             that minor amendments to the Council Tax S13A (1) (C) Local Government Act 1992 Policy document at APPENDIX 3 be noted.

Please note that the following recommendations coming forward from the Strategy and Resources Committee are not for consideration at this point as they form part of other agenda items (see below) due to be considered at this meeting:

Agenda Item 9 – 2026 / 27 Budget and Medium-Term Financial Strategy

·                Medium-Term Financial Strategy 2026 / 27 – 2028 / 29;

·                Proposed Budget 2026 / 27;

·                Capital and Investment Strategy for 2026 / 27, Minimum Revenue Provision Statement 2026 / 27 and Treasury Management Strategy 2026 / 27.