FOI/EIR 25/26-556-Council Tax Reduction

Changes due in 26/27 CTR scheme

Received 23 February 2026

(1) If you have made any changes for 2026/27 compared to the scheme you operated in 2025/26, please could you identify those changes.
Please indicate if any of the thresholds or the method of calculation of income used in your income-band/income-grid scheme have changed.
(2) Will the transitional element of universal credit be disregarded when assessing income for CTR/CTS purposes? (Our records indicate that for 2025/26 you effectively disregarded UC transitional element by including the UC transitional element as part of the CTR applicable amount.)

Responded 27 February 2026

(1) Please see attached updated scheme. Changes are highlighted. Please also see summary document of the changes.
No changes made to thresholds or calculations of income other than the usual changes because of DWP benefit uprating.
(2) The transitional element of Universal Credit will be included within customers’ CTR applicable amount. As you reference in your email this is the same approach to this element as was applied during 2025/26 resulting in the effective disregard of the UC transitional element.