That the Council be recommended to amend the Council Tax Support Scheme for 2026/27 as follows:

1.    the financial support to some of our working age households within our community is increased by aligning the income bands that allocate Council Tax Support discounts for single parents with couples that have children.  By making this change it will help to alleviate the cumulative effects of welfare cuts and rising household costs; and

2.    income bands will be increased by the September 2025 Consumer Price Index inflation rate, at 3.8%.

That subject to 1. and 2. above Cabinet:

3.    notes that all income banded Council Tax Support Schemes in Devon have combined income bands for single parents and couples with children;

4.    notes that the Exceptional Hardship Fund will continue at £100,000;

5.    notes that pension age households will not be affected as they are part of the national scheme, set by the Government; and

6.    gives delegated authority to the Director of Finance, in consultation with the Cabinet Member for Housing and Finance, to make any further adjustments required to the Exceptional Hardship Policy and Fund and the Vulnerable Policy.