Issue - meetings

Council Tax

Meeting: 30/06/2026 - Cabinet (Item 10)

Minutes:

Background:

The report sought approval to prescribe a class person - those who received transitional protection within Universal Credit, as a result of which their Council Tax liability could be reduced. It was noted that the impact would not be seen in 2026/27 finances as it related to the collection fund and would not materialise until setting the budget for 2027/28 manifesting in a potential deficit on the Collection Fund at the end of 2026/27.

Decision

number:

Decision:

96/2026

The Cabinet agreed to prescribe that Medway Council as a billing authority, could exercise its power to determine a class of person, to reduce or remit council tax liability under S.13A(1)(c) and S.13A(7) of the Local Government Finance Act 1992 (the 1992 Act) where:

(1)any person, who -

(a) is liable for council tax in the authority’s area; and

(b) is entitled to an award of Universal Credit; and

(2) for the purposes of calculating the person’s income under this Scheme, any amount of Universal Credit attributable to a transitional protection element shall be disregarded in full.

97/2026

The Cabinet agreed to delegate authority to the Chief Operating Officer, in consultation with the Leader of the Council, to prescribe classes of people under Section 13A(1)(c) Local Government Finance Act 1992.

Reasons:

The Council has the discretion to prescribe individuals and or certain classes of people and thus reduce their council tax liability. By prescribing those in receipt of transitional protection to their universal credit, benefit the Council is supporting families who may be experiencing financial strain.