Local Council Tax Support

The Scheme Year One 2013

This scheme will be transitional and phased in over the first year and by year two the full options of the local council tax support scheme will be implemented.

The local council tax support scheme will provide the following to working age claimants:

Year one will restrict Local Council Tax Support to a maximum of 91.5%.

Year two will restrict local council tax support to a maximum of 80% of council tax liability.

It will provide protection for those claimants classified as Working Age ‘Vulnerable’ using the same classes as the current council tax benefit scheme. These classes are:

Disability Living Allowance;
attendance Allowance;
personal Independence Payments;
employment Support Allowance (support Component);
severe Disabled Allowance;
war Widows Pension/ War Disablement Pensions/ Armed Forces Compensation;
incapacity Benefit long term rate.

Provide protection to families with children and working age vulnerable by not including:

Child benefit;
war pensions;
maintenance paid in respect of children;
other related income categories.

To remove second adult rebate.

To continue the incentive for work by not increasing the taper by which additional income over the applicable amount is taken into account.

To keep non dependant increases in line with the Government's default Local Council Tax Support Scheme.