Council will consider any recommendations submitted to it by the Cabinet in relation to the following:-

·      Local Council Tax Support Scheme 2026/27;

·      Exceptional Hardship Policy;

·      Discretionary Council Tax Exemptions, Discounts and Premiums for 2026/27; and

·      Annual MRP Policy Statement for 2026/27.

Council was informed that, at its meeting held on 14 November 2025 (Minute 77 referred), the Cabinet had considered a report of the Corporate Finance & Governance Portfolio Holder (A.5) which had sought its agreement for recommending to Full Council the following:

•    Local Council Tax Support Scheme 2026/27 (LCTS);

•    Exceptional Hardship Policy;

•    Discretionary Council Tax Exemptions, Discounts and Premiums for 2026/27; and

•    Annual MRP Policy Statement for 2026/27.

Having conducted the annual review of the above matters, the Portfolio Holder had proposed to Cabinet:-

(i)      in terms of the LCTS, to continue with the principle of providing financial stability wherever possible to Tendring claimants;

(ii)     to keep the 2026/27 LCTS scheme the same as for 2025/26, which provided for a maximum discount of 80% for working age claimants;

(iii)     to not make any changes to the associated hardship policy;

(iv)    to not make any changes for 2026/27 in relation to existing discretionary council tax discounts, exemptions and premiums (including discounts for young people leaving care);

(v)     to not make any changes in respect of existing council tax premiums on long-term empty properties;

(vi)    to continue with a 100% council tax premium on properties occupied periodically (‘second homes’);

(vii)    to note that central Government has previously introduced a number of exceptions where the council tax premium on long term empty properties and/or second homes is not chargeable and that these remain in place; and

(viii)   to not make any changes to the Annual Minimum Revenue Provision Policy Statement for 2026/27.

Cabinet had been informed that, if it was agreed that no changes were necessary to the proposed LCTS scheme, there would be no need for a public consultation. However, if any amendments were proposed and approved at this Full Council meeting, then public consultation would be required before the final scheme could be agreed and adopted.  Consequently, if consultation was required, this Council would have to notify the precepting authorities that the final council tax base would be delayed and would not be available until later on in the budget cycle.

Given the recommendation to continue with the existing LCTS scheme, Cabinet had not proposed to formally refer it for scrutiny to the Resources and Services Overview and Scrutiny Committee, on the grounds that it would be considered by Full Council at this meeting.

In order to proceed towards the implementation of an LCTS Scheme in 2026/27 along with the required council tax discounts, exemptions and premiums and an MRP Policy Statement Cabinet had:-

“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

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

A copy of the published Corporate Finance and Governance Portfolio Holder’s report (and its appendices) to the Cabinet meeting held on 14 November 2025 was attached to the reference report (A.1).

It was moved by Councillor M E Stephenson, seconded by Councillor I J Henderson and:-

RESOLVED that Council, having considered this reference report (A.1) from Cabinet –

(a)     approves the LCTS scheme for 2026/27, as set out as Appendix 2 to that report, with the maximum LCTS award being 80% for working age claimants;

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

(c)     approves the locally determined council tax discounts, as set out in Appendix 4 to the report (A.1);

(d)     approves the council tax discount policy for young people leaving care, as set out in Appendix 5 to the report (A.1);

(e)     approves the discretionary council tax premiums, as set out in Appendix 6 to the report (A.1);

(f)       authorises the Corporate Director (Finance and IT), 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 2026; and

(g)     approves the Annual Minimum Revenue Provision Policy Statement for 2026/27, as set out in Appendix 7 to the report (A.1).