Issue details

21/00031 - Council Tax Hardship Relief Support Scheme

Decision to make a £6m allocation of one-off COVID-19 emergency grant funding to fund Council Tax Hardship Relief Support.


This will be used to reduce the 2021/22 Council Tax bill for all existing Council Tax Reduction Scheme (CTRS) working age households by the higher of £50 or the total council tax liability.




Decision type: Key

Reason Key: Expenditure or savings of more than £1m;

Decision status: Recommendations Approved

Division affected: (All Division);

Notice of proposed decision first published: 16/02/2021

This decision will be taken under urgency procedures.

Reason for urgency:
The District / Borough Councils require the funding as soon as possible to ensure they can make the necessary software changes, calculate the reductions in the council tax liability which need to be reflected in the council tax bills that have to be issued in advance of the end of March and to update the funding allocations for their hardship relief schemes in time for 1st April 2021.

Decision due: 16 Feb 2021 by Leader of the Council
Reason: Urgent Decision

Lead member: Leader of the Council

Lead director: Zena Cooke

Department: Strategic & Corporate Services

Contact: Zena Cooke, Corporate Director of Finance Email:


Cabinet Committees not consulted due to urgency process.


Relevant non-Executive Members consulted and invited to provide comments for inclusion in the publish record of decision.

Financial implications: There are no direct financial implications on the Council’s revenue budget as the allocation is one-off grant funding received from the government to support the Council’s response to the Covid-19 pandemic. The activities and projects funded by the Emergency Grant Funding are time limited and will not be a recurring cost to the Council. Any additional administrative costs will be charged to the grant. £6m expenditure from grant is approved by this decision.

Legal implications: Monitoring and reporting of the Emergency grant use will be maintained in accordance with relevant budget monitoring processes. Specific legislation to assist in outbreak control of Covid-19 in the UK includes the Coronavirus Act 2020 and the Health Protection Regulations 2010 (as amended).

Equalities implications: N/A - transfer of funding to support District Council CTRS schemes. Relevant equality analysis of local schemes will apply.