Issue - meetings
Council Tax Reduction Scheme and Council Tax Base 2025/26
Meeting: 16/01/2025 - Council (Item 10.)
10. Council Tax Reduction Scheme and Council Tax Base 2025/26 
PDF 371 KB
Report of the Executive Director – Corporate Services and Commercial
Additional documents:
- Annexe A Enc. 2 for Council Tax Reduction Scheme and Council Tax Base 2025/26, item 10.
PDF 143 KB
- Annexe B Enc. 1 for Council Tax Reduction Scheme and Council Tax Base 2025/26, item 10.
PDF 505 KB
Meeting: 14/01/2025 - Overview and Scrutiny Committee (Regulatory, Compliance and Corporate Services) (Item 4.)
4. Council Tax Reduction Scheme and Council Tax Base 2025/26 PDF 371 KB
Report of the Executive Director of Corporate Services and Commercial
Additional documents:
- Enc. 1 for Council Tax Reduction Scheme and Council Tax Base 2025/26, item 4.
PDF 505 KB
- Enc. 2 for Council Tax Reduction Scheme and Council Tax Base 2025/26, item 4.
PDF 143 KB
Meeting: 09/01/2025 - Cabinet (Item 92)
92 Council Tax Reduction Scheme and Council Tax Base 2025/26 PDF 371 KB
Report of the Executive Director – Corporate Services and Commercial
Additional documents:
- Annexe A Enc. 2 for Council Tax Reduction Scheme and Council Tax Base 2025/26, item 92
PDF 143 KB
- Annexe B Enc. 1 for Council Tax Reduction Scheme and Council Tax Base 2025/26, item 92
PDF 505 KB
Minutes:
The Cabinet considered the report of the Executive Director – Corporate Services and Commercial that provided details of the review of the local Council Tax Reduction Scheme for the current year 2024/25 and proposing that there be no change made to the scheme for 2025/26. The report also provided an updated Council Tax Base for Sefton Council and each Parish area for 2025/26.
The following Annexes were attached to the report:
· Annex A: Council Tax Base Report 2025/26
· Annex B: Equality Impact Assessment: Council Tax Reduction Scheme
Decisions Made:
That
(1) the outcome of the review of the Council Tax Reduction Scheme for the current year 2024/25, be noted;
Council
(2) the Council be recommended to approve the current scheme for 2025/26; and
(3) the Council be recommended to approve the relevant Council Tax Base for Sefton Council and each Parish Area for 2025/26, as set out in Annex A of the report.
Reasons for the Decisions:
As a result of the review undertaken, it was proposed that the Council’s local Council Tax Reduction Scheme for 2025/26 should remain unchanged to help maintain consistency and stability for those using it. The Scheme continued to address the Council’s focus to minimise the impact on the most vulnerable households by striking a balance between collecting Council Tax whilst supporting those experiencing financial challenges.
The council tax base set out in Annex A of the report had increased compared to 2024/25 which would assist in closing the budget gap faced by the Council in 2025/26.
Alternative Options Considered and Rejected:
None, as following the review, the schemecontinued to address the Council’s priorities tominimise the impact on the most vulnerable, by seeking to strike a balance between dealing with Council priorities whilst supporting those experiencing financial challenges.