Decision details

Section 13A of the Local Government Finance Act 1992 (“the 1992 Act”) requires each billing authority in England to make a scheme (“a council tax reduction scheme”) each year specifying the reductions which are to apply to amounts of council tax payable by persons, or classes of person, whom the authority considers are in financial need. Council Tax Reduction is a local scheme which replaced Council Tax Benefit, a national scheme in 2013.

To approve for the year 2019-20 and subsequent years the amended Southampton City Council Tax Reduction Scheme.

The Southampton Council Tax Reduction Scheme requires amendment to implement prescribed government regulations, and to take account of the uprating to the social security benefit rates that will apply from April 2019.

There have been no recommendations for substantive change to the adopted scheme other than to implement the required legislative changes set out in this report.