Decision details

RESOLVED that Cabinet agrees that -

(a)    the LCTS scheme for 2025/26 remains the same as the current year (2024/25);

(b)    the Council Tax Exceptional Hardship Policy be as set out in Appendix B to the joint report; and

(c)    the discretionary Council Tax exemptions, discounts and premiums for 2025/26 be as set out in the appendices to the Portfolio Holders’ joint report.

RECOMMENDED TO COUNCIL that –

(i)      the LCTS, as set out as Appendix A to the joint report, be approved with the maximum LCTS award being 80% for working age claimants;

(ii)      the Director (Finance and IT), in consultation with the Housing and Planning Portfolio Holder, be authorised to undertake the necessary steps to implement the LCTS scheme from 1 April 2025;

(iii)     the locally determined council tax discounts, as set out in Appendix C, be approved;

(iv)    the council tax discount policy for young people leaving care, as set out in Appendix D, be approved;

(v)     the discretionary council tax premiums, as set out in Appendix E, be approved;

(vi)    a discretionary council tax premium of 100% is charged on properties occupied periodically (‘second homes’) from 1 April 2025;

(vii)    the Director (Finance and IT), in consultation with the Housing & Planning Portfolio Holder, be authorised to undertake the necessary steps to implement the council tax exemptions, discounts and premiums from 1 April 2025; and

(viii)    the Annual Minimum Revenue Provision Policy Statement for 2025/26, as set out in Appendix F, be approved.