Council Tax support scheme

text | CTS survey text

Council Tax Support Survey proposed scheme for 2024-25

The consultation that was being provided by the Shared Revenues and Benefits Service of North Kesteven District Council and City of Lincoln Council is now closed.

What is Council Tax Support?

Council Tax Support is a discount scheme that is operated by all English Councils to support low-income households with the cost of their Council Tax. It was introduced following the abolition of Council Tax Benefit in 2013. The discount is calculated according to income and household circumstances and is applied as a reduction to Council Tax bills.

Why are we consulting?

Councils are required to review their Council Tax Support schemes annually and consult on any proposed changes to them. However, this is not just a statutory duty to consult, as we are really interested in your opinions and comments. Any changes to the scheme must be agreed by 31 January of the financial year preceding the financial year that the changes begin. So for any changes to the scheme for the financial year starting in April 2024, an agreement must be reached by 31 January 2024.

The Council is considering changes to the scheme for 2024/25. We are seeking the views of citizens, businesses, organisations, and other interested parties on the potential options outlined in this consultation document. These changes will all take effect from 1 April 2024 for the Council Tax Support scheme in 2024/25. These views will be used to develop a final scheme over the coming months before a decision is made by full council.

Who will be affected?

Working age households. All of the options could result in some working age households who have not previously had to make a payment, now having to make a payment towards their Council Tax. How much a household pays will depend on the income they have and the option or combination of options taken. The banded scheme discussed in question 4 will include all working age households including the vulnerable.

For Council Tax Support purposes, a vulnerable person is:

  • Receiving a War Pension or War Widows Pension
  • Disability Premium qualification (inclusive of enhanced and severe disability premiums)
  • A child in the household who qualifies for a disabled child premium
  • Qualification of a disabled earnings disregard
  • Qualification for a Carer Premium or underlying entitlement to Carers Allowance
  • All Employment Support Allowance types

Who will not be affected by any of the changes?

Pensioners will not be affected by any changes to the Local Council Tax Support scheme. All households that are old enough to qualify for state pension credit are protected from any changes under a national scheme.

Please note that even if you have reached State Pension age, the working age Council Tax Support rules will apply if you or your partner get:

  • Universal Credit
  • Income-based jobseeker’s Allowance
  • Income related Employment and Support Allowance
  • Income support
text | CTS previous years schemes

Previous Year's Schemes