To enable Cabinet to consider and agree for recommending to Full Council where relevant, the following:

·      Proposed changes to the Local Council Tax Support Scheme 2027/28;

·      Exceptional Hardship Policy;

·      Discretionary Council Tax Exemptions, Discounts and Premiums for 2027/28;

·      Annual MRP Policy Statement for 2027/28; and

·      Housing Benefit War Pension Disregard Policy (Modified Scheme).

RESOLVED that Cabinet –

a)       agrees that the underlying LCTS scheme for 2027/28 remains the same as the current year, as set out as Appendix A, along with approving the following proposed change to the scheme for consultation with the Major Preceptors:

“that the LCTS scheme be amended to enable the backdating of claims made by working age claimants by up to a maximum of 3 months.”

b)       requests Officers, following consultation with the Major Preceptors, to present a draft LCTS Scheme for 2027/28 to the next formal meeting of Cabinet on 11 December 2026;

c)       agrees the Council Tax Exceptional Hardship Policy, as set out in Appendix B;

d)       agrees the Housing Benefit War Pension Disregard Policy (Modified Scheme), as set out in Appendix G, in the determination of Housing Benefit until such time as the scheme is required to be amended or revoked.

e)       agrees the discretionary Council Tax exemptions, discounts and premiums for 2027/28, as set out in the appendices and recommends to full Council:

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

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

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

iv)      that the Corporate Director (Finance and IT) be authorised, in consultation with the Corporate Finance and Governance Portfolio Holder, to undertake the necessary steps to implement the council tax exemptions, discounts and premiums from 1 April 2027; and

f)         further recommends to Council that the Annual Minimum Revenue Provision (MRP) Policy Statement for 2027/28, as set out in Appendix F, be approved.