The Cabinet considered a report of the Executive Director of Resources, the purpose of which was to present the proposed Council Tax Reduction Scheme for 2026/27. Cabinet, in considering the report noted that it was being presented to he Council’s meeting on 10th December 2025.
The Council was required to review its Council Tax Reduction (CTR) Scheme each year and decide whether to revise it or leave it unchanged.
A major consultation exercise had not been undertaken regarding changes to the CTR scheme and the Greater Manchester Combined Authority has been provisionally advised that no change to the current scheme was being proposed. In this regard, the proposal was that the CTR scheme for 2026/27 remain the same as that operating in 2025/26 and, therefore, no consultation exercise is required. The current CTR scheme provides a maximum reduction equivalent to 85% of the Council Tax charge for a Band A property and this has been unchanged since 2014/15.
The scheme continued to meet the needs of residents and remained in line with national regulations.
It was noted that caseload had continued to gradually decrease, and there have been no national or legislative changes that would require any local amendment.
During 2026/27, officers would scope potential options for 2027/28 to assess whether any amendments to the scheme would provide value for money. This will include consideration of the cost of system changes, any potential administrative savings, and the ongoing need to ensure the scheme continues to support residents effectively.
Options/Alternatives considered:
The Council is required to review its Council Tax Reduction scheme each year and determine whether any changes are needed. The review for 2026/27 found no operational, legislative or financial factors requiring amendment. Given the time required to design and consult on changes, it would not have been possible to implement any amendments for 2026/27. A full review was to be undertaken during 2026/27 to inform the 2027/28 scheme
Therefore, the preferred option was that the that Council, on 10th December 2025, approves that the existing Council Tax Reduction Scheme remains unchanged for 2026/27.
Resolved:
That the Cabinet recommend that the Council approves that the existing Council Tax Reduction Scheme remains unchanged for 2026/27.