Issue - meetings

Cabinet

3 December 2024

To seek approval for arrangements to operate in 2025/26 in respect of the Local Council Tax Support Scheme.

Members will receive an update from the Cabinet meeting which was held on 3 December 2024 following the publication of this agenda.

Members were informed that council tax benefit ceased at the end of 2012/13 and was replaced by a Local Council Tax Support Scheme defined by each local authority. The Broxtowe scheme was first 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.

The current scheme allows for up to 100% of the council tax liability to be paid in council tax support. The majority of local authorities had not adopted this approach and most had passed on some of the reduction in funding to the Scheme’s recipients. The Council had benefitted from the overall bill for the Scheme falling in early years as the numbers of claimants requiring support reduced.

RESOLVED that the current Local Council Tax Support Scheme remains in place for 2025/26.

Reason

The Scheme allows for up to 100% of the council tax liability to be paid in council tax support.

To seek approval for arrangements to operate in 2025/26 in respect of the Local Council Tax Support Scheme (LCTSS).

Members considered the arrangements to operate the Local Council Tax Support Scheme 2025/26.

RECOMMENDED to Council that the current Local Council Tax Support Scheme remains in place for 2025/26.

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.