URL: https://democracy.broxtowe.gov.uk/ieDecisionDetails.aspx?ID=2311

Decision Maker: Cabinet

Outcome:

Is Key Decision?: Yes

Is Callable In?: No

Purpose: This report recommends the establishment of a discretionary Council Tax Relief Scheme to support households facing the hardship of living with a terminally ill family member when in receipt of Local Council Tax Support.

Content: Cabinet considered the proposed establishment of a discretionary Council Tax Relief Scheme to support households facing the hardship of living with a terminally ill family member when in receipt of Local Council Tax Support.   During 2024, Marie Curie, the UK’s leading end of life charity, published a report that explored poverty and fuel poverty at the end of life in the UK. The report identified that in 2023, 111,000 people died in poverty, more than one in six deaths registered in England, Scotland and Wales.   Section 13A(1)(c) of the Local Government Finance Act 1992, provides councils with discretionary powers to reduce the amount of council tax payable for individuals, or for specific classes of council taxpayers who find themselves in similar ‘exceptional’ circumstances. Where the powers detailed above are invoked, it includes the power to reduce an amount to nil. The Council had already invoked this power in establishing a ‘care leavers reduction scheme’ providing a reduction in council tax to those people in the district defined as care leavers.   Any decision made under Section 13A(1)(c) is funded locally from the general fund and cannot be passed to other council tax preceptors through the collection fund. In this respect, any decision made must be funded by Broxtowe Borough residents and be budgeted for fully in the Councils accounts.   RESOLVED that the following be approved:   1. That the Policy to provide additional support to recipients of Local Council Tax Support who are terminally ill be implemented with effect from 1 April 2026. 2. Delegate to the Assistant Director Revenues, Benefits and Customer Services the ability to decide upon the award of Terminally Ill Discretionary Support Scheme. 3. The Policy Working Group work with the Assistant Director Revenues, Benefits and Customer Services to extend the proposed policy to support Terminally Ill residents that fall outside of the Local Council Tax Support Scheme. 4. That the Council considers including the proposed policy within the Local Council Tax Support Scheme from April 2027.   Reason   Section 13A(1)(c) of the Local Government Finance Act 1992, provides Councils with a discretionary power to reduce the amount of council tax payable by individuals and to allow a further reduction to those already benefitting from the council tax reduction scheme.

Date of Decision: March 10, 2026