Decision details

Localised Council Tax Support Scheme 2022/23

Decision Maker: Executive

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: Yes


To approve for referral to Council, a Localised Council Tax Support Scheme 2022/23


Purpose of Report


To provide information regarding the outcome of consultation regarding 2022/23 Council Tax Support Scheme options.  To propose options for a Council Tax Support Scheme for the 2022/23 financial year, which must be approved by Council before 31st January 2022.




(1)         That the responses received as part of the consultation and the current / modelled spend of the existing scheme, as well as outcomes from modelling and testing of proposed schemes, be noted.


(2)         That it be recommend to the City of Lincoln Council that:


(a)  the continuation of proposed ‘no change’ to the core Council Tax Support scheme for 2022/23, as set out in Section 4 of the report, be approved, subject to the technical amendments described in paragraph 5.3; and

(b)  an increase in the Exceptional Hardship Payments scheme from £20,000 to £25,000, for the financial year 2022/23, be approved.


Alternative Options Considered and Rejected




Reasons for the Decision


National council tax benefits had been abolished by the government on 31 March 2013 and replaced by the Council Tax Support Scheme, which could be determined locally by the City of Lincoln Council, as the billing authority, after consultation with precepting authorities, key stakeholders and residents.


On 31 of August 2021, there had been 8,870 residents claiming Council Tax Support in Lincoln, with 2,704 of these as pensioners protected under the legislation and receiving Council Tax Support, as prescribed by the Government, broadly similar to the level of Council Tax Benefit.


A local scheme could be determined for the 6,166 working age claimants,  of whom 598 were of working age and employed;  3,069 were of working age and vulnerable; and 2,499 were of working age and not employed. 

Report author: Martin Walmsley

Publication date: 27/01/2022

Date of decision: 17/01/2022

Decided at meeting: 17/01/2022 - Executive

Effective from: 26/01/2022

Accompanying Documents: