Waltham Forest Council is set to continue its Council Tax Support (CTS) scheme for the 2026/27 billing year, offering financial assistance to low-income households. The scheme helps people on low incomes to pay their Council Tax through an online application-based process. The sums awarded automatically reduce the amount households are expected to pay, and they are sent reduced bills net of the awards.
The decision was made at a Council meeting held on 11 December 2025, where councillors agreed to maintain the income-banded scheme with a maximum award of 85%. The income bands are based on net earnings and are as follows:
| Income bands (Net weekly earned income) | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Band | % | Single | Couple | Single, 1 | Couple, 1 | Single, 2+ | Couple, 2+ Children | ||
| Support | Child | Child | Children | ||||||
| Financially | 85% | £0-£120 | £0-£140 | £0-£140 | £0-£160 | £0-160 | £0-£180 | ||
| vulnerable | |||||||||
| groups | |||||||||
| Band 1 | 57% | £0-£120 | £0-£140 | £0-£140 | £0-£160 | £0-160 | £0-£180 | ||
| Band 2 | 47% | £120- | £140-£190 | £140-£190 | £160-£210 | £160-£210 | £180-£230 | ||
| £170 | |||||||||
| Band 3 | 37% | £170- | £190-£230 | £190-£230 | £210-£250 | £210-£250 | £230-£270 | ||
| £210 | |||||||||
| Band 4 | 27% | £210- | £230-£270 | £230-£270 | £250-£290 | £250-£290 | £270-£310 | ||
| £250 | |||||||||
| Band 5 | 17% | £250- | £270-£310 | £270-£310 | £290-£330 | £290-£330 | £310-£350 | ||
| £290 |
As of September 10, 2025, the scheme supported 9,025 working-age households. The projected cost for 2026/27 is £19.53 million, an increase of £0.93 million from the existing scheme. This increase is based on the assumption that existing recipient numbers remain the same and Council Tax increases by 5%.
The council will also allocate £750,000 for a Discretionary Hardship Fund to provide additional support to residents facing significant financial challenges. The Council will continue to make this fund available under section 13A(1)(c) of the Local Government Finance Act 1992, as amended by the Local Government Finance Act 2012, to offer additional help and support to those suffering the greatest financial hardship as defined in the Discretionary Housing Payment and Council Tax Hardship Scheme.
The Strategic Director of Resources has been delegated authority to make minor adjustments to the scheme following consultation with the Portfolio Lead Member for Finance and Resources. This includes any minor and consequential changes necessary to the detailed provision as a result of any changes in the regulations upon which the scheme is based.
The Council Tax Support scheme helps low-income residents pay their council tax. The Equality Analysis noted that the scheme was likely to disproportionately affect women, those with disabilities, and people from BME backgrounds. To mitigate this, the council has identified the following steps:
- All incomes other than earnings and self-employed earnings to be disregarded when calculating entitlement to support.
- Working-age residents would be entitled to support of up to a maximum of 85%, depending on a person's level of income, household composition and level of capital and whether they fall within one of the protected groups: households with limited capability to work; households with children aged 5 and under
- Continuing the £750,000 Discretionary Fund to support those individuals suffering the most financial hardship by offering short (and where necessary) long-term support for the most vulnerable households will ensure those needing support will not be disadvantaged because they are unable to work due to any disability.
- The council has a dedicated Employment, Business and Skills Service. Interested households are actively supported to move into work where possible through referral into the council's Employment Business and Skills Service and the Fair Deals Jobs programme which also supports residents with skills, qualifications, improved language skills and to maximise incomes.
The report also noted that the projected cost of the scheme was £19.53 million, £0.93 million more than the existing scheme. The council's Discretionary Housing Payment and Discretionary Council Tax Support Policy, and a Sustainability Impact Matrix were also included in the report pack.
