RESOLVED that Cabinet agrees that -

(a)     the LCTS scheme for 2026/27 remains the same as the current year (2025/26);

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

(c)     the discretionary Council Tax exemptions, discounts and premiums for 2026/27 be as set out in the appendices to the Portfolio Holder’s report.

RECOMMENDED TO COUNCIL that –

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

(ii)   the Corporate Director (Finance and IT), in consultation with the Corporate Finance and Governance Portfolio Holder, be authorised to undertake the necessary steps to implement the LCTS scheme from 1 April 2026;

(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)  the Corporate Director (Finance and IT), in consultation with the Corporate Finance and Governance Portfolio Holder, be authorised to undertake the necessary steps to implement the council tax exemptions, discounts and premiums from 1 April 2026; and

(vii)  the Annual Minimum Revenue Provision Policy Statement for 2026/27, as set out in Appendix F, be approved.