Have your say on Council Tax Support for working-age residents

Forest of Dean District Council is reviewing its Council Tax Support Scheme for working-age residents and is seeking your views on proposed changes for 2027/28.

Council Tax Support helps people on lower incomes pay their Council Tax bill. Each year, the Council reviews the scheme to make sure it continues to provide support to those who need it while remaining fair, affordable and sustainable.

The current scheme uses income bands to calculate support. Some households where the applicant, or a member of their household, receives certain disability-related benefits can qualify for additional protection.

We are considering three options for how support could be calculated from April 2027 and want to understand what matters most to residents before any decision is made.

Please read the information below before completing the survey.

The options

Option 1: Continue with the current banded scheme

This option would retain the existing banded approach, with income bands updated to reflect inflation. See current band scheme

Under a banded scheme, households are grouped into income ranges and receive a fixed level of support based on the band they fall into.

Key features:

• Small changes in income are less likely to affect entitlement.
• Support remains stable and predictable.
• Everyone contributes towards their Council Tax bill.
• Current entitlement levels would be broadly maintained.
• Maximum support remains below 100%.

The additional cost for implementing Option 1 = No additional cost

Option 2: Introduce a taper scheme

A taper scheme calculates support based on a household's actual income and circumstances.

Each household is assessed against an amount considered necessary to meet its basic living needs. If household income exceeds this amount, support is reduced gradually rather than through fixed income bands.

Key features:

• Maximum support could be up to 100%.
• Support may increase for many existing applicants.
• Households with children would have entitlement calculated taking account of the number of children in the household.
• Support would more closely reflect individual household circumstances.
• Changes in income may result in more frequent changes to Council Tax bills, which may make budgeting more difficult for some households.

The additional cost for implementing Option 2 = £518,977.44

Option 3: A hybrid approach

This option combines elements of both schemes.

Most applicants would remain on a banded scheme, while households receiving disability-related protection would have support calculated using a taper scheme.

Key features:

• Maximum support could be up to 100%.
• Support may increase for many existing applicants.
• Households with children would have entitlement calculated taking account of the number of children in the household.
• Disabled households would receive support that more closely reflects their individual circumstances rather than fixed protected awards.
• Standard applicants would benefit from greater stability when income changes.

The additional cost for implementing Option 3 = £421,904.39

What is the difference between a banded scheme and a taper scheme?

Banded scheme

Households are placed into income bands and receive a fixed level of support based on the band they fall into.

This means:

• Small changes in income do not usually affect entitlement.
• Support levels are generally more predictable.
• Households are less likely to receive revised Council Tax bills.

Taper scheme

Support is calculated using a household's actual income and circumstances.

This means:

• Support can more accurately reflect household need.
• Households on the lowest incomes may receive higher levels of support.
• Entitlement may change more frequently if income changes.

Have your say

We want to understand what matters most to residents when designing the Council Tax Support Scheme.

The consultation asks for your views on the three options and the principles that should underpin the scheme.

Consultation closes on the 28 October.

All responses received by this date will be considered before a final recommendation is made.

Related Pages

• Council Tax Support