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.