URL: https://meetings.westoxon.gov.uk/ieDecisionDetails.aspx?ID=463

Decision Maker: Executive, Council

Outcome:

Is Key Decision?: Yes

Is Callable In?: Yes

Purpose:

Content: Councillor Alaric Smith, Executive Member for Finance, introduced the item the purpose of which was to consider and recommend to Full Council the revised Council Tax Support Scheme for the financial year 2026/2027.   In his introduction Councillor Smith advised that:   Councils were required to review their Council Tax Support (CTS) schemes each year. Annual wage growth was expected to be between 3% and 4% in Q4 of 2025 and remaining at a similar level during 2026. Therefore, without changes to the CTS scheme, this would result in more households being moved into a high-income band and as a result having to pay a higher share of the full Council Tax for their property. To continue to give support to households during the ongoing cost of living crisis, proposals were being made to increase income bands by 3.5% or in line with the inflationary increase in welfare benefits. In 2022/2023 the Council implemented a Hardship Fund to support those residents who were struggling financially. The fund was created with financial support from Oxfordshire County Council, and West Oxfordshire District Council. There remained in excess of £78,000 in the fund. It was recommended that any funding surplus be transferred into the financial year 2026/2027. The proposed changes increased the estimated cost of the CTS scheme by approximately £47,304 in the 2026/27 financial year which would be reflected in a decrease in the Council Tax base and Council Tax income. The decrease in income would be spread proportionately across the major precepting authorities and resulted in a loss of income the Council of £2,504.30. This loss of income would be considered as part of the 2026/2027 budget setting process.   Councillor Smith proposed accepting the recommendations of the report.   Councillor Andy Graham, Leader of the Council seconded the proposal   This was voted on and approved unanimously.   RESOLVED: That Executive recommended to Full Council to: Agree the increase to income bands from 1 April 2026 of 3.5% or the inflationary increase in welfare benefits, whichever is greater. Agree that any surplus in the Hardship Fund is transferred over to 2026/2027.

Date of Decision: November 13, 2025