To consider a report of the Executive Member for Finance and Investment.

That it be recommended that Council adopt the Council Tax Support (CTS) scheme currently in operation with the inclusion of the amendments detailed below for 2019/2020:

1. Applicable amounts, Non Dependent Deductions and other calculation elements for CTS are updated in line with the national income related benefit rates.

2. The Council provides clarity within its CTS scheme relating to the recovery of backdated changes in entitlement (reversals).

The Executive Member for Finance and Investment submitted a report in the context of the legal requirement to approve the Council’s local CTS scheme before the start of each financial year. The report proposed that it be recommended to Council that the scheme remain largely as is, but with minor amendments to reflect the national changes to income related benefits and to ensure clarity relating to how the Council can recover backdated changes in entitlement (reversals) following the publication from the Local Government and Social Care Ombudsman (LGSCO) of a good practice guide to CTS schemes.

RESOLVED - That it be recommended that Council adopt the Council Tax Support (CTS) scheme currently in operation with the inclusion of the amendments detailed below for 2019/2020:

1. Applicable amounts, Non Dependent Deductions and other calculation elements for CTS are updated in line with the national income related benefit rates.

2. The Council provides clarity within its CTS scheme relating to the recovery of backdated changes in entitlement (reversals).