Issue - meetings

LOCAL COUNCIL TAX SUPPORT SCHEME 2023/24

Meeting: 05/12/2023 - Cabinet (Item 91)

91 LOCAL COUNCIL TAX SUPPORT SCHEME 2023/24 pdf icon PDF 117 KB

To seek approval for arrangements to operate in 2024/25 in respect of the Local Council Tax Support Scheme (LCTSS).

 

Minutes:

Members considered the arrangements to operate the Local Council Tax Support Scheme (LCTSS) 2024/25. Cabinet was informed that Council tax benefit ceased at the end of 2012/13 and was replaced by a LCTSS defined by each local authority.  Cabinet considered the LCTSS on 27 November 2012 and the new scheme was approved by Council on 19 December 2012.  The new scheme was effectively the government’s default scheme with due allowance being made to allow the continuation of the discretionary policy relating to the treatment of war pensions.

 

RECOMMENDED to Council that the current Local Council Tax Support Scheme remains in place for 2024/25.

 

Reason

Under section 13A (2) of the Local Government Finance Act 1992, the Council as billing authority must make a localised Council Tax Reduction Scheme in accordance with Schedule 1A to the Act. Each financial year the Council must consider whether to revise its scheme, or to replace it with another scheme.