That the Cabinet recommend to Council:

(i)      that Personal Allowances and Premiums, used to calculate Council Tax Support, are uprated from 1 April 2020 in line with the prescribed Pensioner scheme and national working-age benefits, which are both set by the Government; and

(ii)     that the Chief Finance Officer be given delegated authority, in consultation with the Cabinet Member for Corporate and Community Services, to make any further adjustments required to the Exceptional Hardship Policy and fund.

The Council must approve the final scheme by 11 March 2020 for operation by 1 April 2020.  The scheme cannot be changed mid-financial year.

The Council had initially considered an income banded scheme format for the Council Tax Support from April 2020.  However due to delays with the software provider being able to present necessary assurances that all works would be successfully completed within the required timeframe the pragmatic approach to delay the implementation of this format until 2021 was taken.  An approach also adopted by a number of other Devon authorities.

Therefore approval of a Council Tax Support Scheme for 2020/2021 which is based on the current scheme with no changes other than the standard yearly uprating of the personal allowances and premiums is sought.

Alternative options were set out in the submitted report but not discussed at the meeting.

The Cabinet recommendations will be considered at the Council meeting on 9 January 2020.

The Council has a statutory duty to provide a local Council Tax Support Scheme for working-age households within its area.  The proposed scheme for 2020/2021 was based upon the current scheme with no changes other than the standard yearly uprating of the personal allowances and premiums.

None.