Council Tax Support scheme review for the 2025/26 tax year
This consultation is now closed, the closing date for responses was 16 October 2024.
Council Tax Support helps people on low income to pay their Council Tax. It is one of a number of support schemes we provide for local people.
Like most support that national and local government offers, there are criteria people must meet to be able to claim the money. This is to help work out how we best distribute the limited funding available.
For Council Tax Support, Forest of Dean District Council set the criteria for working age residents and central government set the criteria for pension age residents.
Forest of Dean District Council is now proposing to consult with residents and precepting authorities for amendments to the Council Tax Support scheme for the 2025/26 tax year. The two proposed options are as follows:
Option one
Retain the current scheme with additional proposals to increase the band widths in line with the consumer price inflation (CPI), following the Chancellor's 2024 Autumn Budget Statement, and to reintroduce a Second Adult Rebate discount in line with the existing Second Adult Rebate rules under the Pension Age Council Tax Support scheme. Currently, this is defined as follows:
- Non dependant in receipt of a passported benefit – 25% discount
- Non dependant not passported with weekly income between £0.00 & £264.99 – 15% discount
- Non dependant not passported with weekly income between £265.00 & 344.00 – 7.5% discount
Option two
Retain the current income bands 1 to 5, but increase the band entitlements for working age, and working age (protected) as follows:
Working Age
Income Band |
Single |
Couple |
Lone Parent |
Couple with Children |
Entitlement % |
Band 1 |
0 - 84.80 |
0-132.50 |
0 - 169.60 |
0 - 222.60 |
90 |
Band 2 |
84.81 - 109.80 |
132.51 - 167.50 |
169.61 - 194.60 |
222.61 - 272.60 |
70 |
Band 3 |
109.81 - 134.80 |
167.51 - 217.50 |
194.61 - 244.60 |
272.61 - 322.60 |
50 |
Band 4 |
134.81 - 159.80 |
217.51 - 267.50 |
244.61 - 294.60 |
322.61 - 372.60 |
30 |
Band 5 |
159.81 - 184.80 |
267.51 - 317.50 |
294.61 - 344.60 |
372.61 - 422.60 |
10 |
Working Age (protected)
Income Band |
Single |
Couple |
Lone Parent |
Couple with Children |
Entitlement % |
Band 1 |
0 - 84.80 |
0-132.50 |
0 - 169.60 |
0 - 222.60 |
95 |
Band 2 |
84.81 - 109.80 |
132.51 - 167.50 |
169.61 - 194.60 |
222.61 - 272.60 |
75 |
Band 3 |
109.81 - 134.80 |
167.51 - 217.50 |
194.61 - 244.60 |
272.61 - 322.60 |
55 |
Band 4 |
134.81 - 159.80 |
217.51 - 267.50 |
244.61 - 294.60 |
322.61 - 372.60 |
35 |
Band 5 |
159.81 - 184.80 |
267.51 - 317.50 |
294.61 - 344.60 |
372.61 - 422.60 |
15 |
Increase the band widths in line with the consumer price inflation (CPI), following the Chancellor's 2024 Autumn Budget Statement, and to reintroduce a Second Adult Rebate discount in line with the existing Second Adult Rebate rules under the Pension Age Council Tax Support scheme. Currently, this is defined as follows:
- Non dependant in receipt of a passported benefit – 25% discount
- Non dependant not passported with weekly income between £0.00 & £264.99 – 15% discount
- Non dependant not passported with weekly income between £265.00 & 344.00 – 7.5% discount