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Local council tax support scheme

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Previous changes to the scheme

Local Council Tax Support (LCTS) lets us help around 4,500 households pay their Council Tax.

Apply for help with your council tax

Local Council Tax Support for claimants at Pension Age follows the council tax reduction scheme regulations 2012. (opens new window)

Rules for working age claimants

The rules for Working Age claimants are set by us.  Guildford rules for working age (PDF) [1MB]

Changes to the rules

2013/2014 measures to pass on £300,000 of the government's funding reduction

  • second adult rebate (Alternative Maximum Council Tax Benefit) - withdrawn
  • backdating - reduced from 6 to 3 months
  • minimum weekly award - introduced a £5.00 minimum
  • capital limit (a limit above which assistance will not be provided) - Reduced from £16,000 to £6,000
  • maximum amount of Council Tax Support - restricted to the Band D charge for the area where a property is
  • discretionary hardship fund (supports those affected by the changes in the Local Council Tax Scheme) introduced £40,000 fund

  • income that is disregarded to calculate LCTS entitlement - 100% income disregard for War Disablement Pensions and War Widows/Widowers Pension

2014/2015 Measures to pass on a further £170,000 of the government's funding reduction

  • minimum weekly award - increased to £10
  • maximum level of Council Tax Support - no entitlement for properties in bands F, G and H. Band E entitlement restricted to a Band D charge
  • personal allowances and premiums (the amount of money a specific household needs each week) - increased
  • non-dependent deductions (the amount non-dependents contribute to the household) - increased

2015/2016 changes

  • income and capital disregards (income that is not included when calculating LCTS entitlement). Introduced 100% income disregard of "personal budget payments. This is in relation to Education, Health and Care plans for children with special education needs

2016/2017 Modest changes to pass on a further £300,000 of the governments funding reduction

  • income and capital disregards - removed 100% income disregard for both Child Benefit and Maintenance
  • non-dependent deductions (the amount non-dependents contribute to the household) - increased
  • minimum income for self employed - introduced higher of income or 35 hours x National Minimum Wage

2017/2018 no changes

2018/2019 changes to ensure the level of help was not reduced by inflation. Also to keep the scheme understandable by mirroring changes to some Housing Benefit rules

  • backdating - reduced from 3 to 1 month
  • personal allowances and premiums - increased 
  • personal allowances and premiums - introduced the exclusion of Family Premium for new entitlements or additional new children
  • non-dependent deductions (the amount non-dependents contribute to the household) - increased
  • minimum income for self employed - introduced an annual increase in the minimum income floor
  • temporary absence outside Great Britain (the period of absence before LCTS is affected) - reduced from 13 weeks to 4 (with some exceptions)

2019/2020 changes to ensure the level of help was not reduced by inflation. Also to ensure income or capital from emergency funds treated consistently

  • income and capital disregards - introduced 100% income and capital disregard for funds from "The London Emergencies Trust" and the "We Love Manchester Emergency Fund"
  • premiums - increased 
  • non-dependent deductions (the amount non-dependents contribute to the household) - increased

2020/2021 changes to ensure the level of help was not reduced by inflation. Also to ensure income or capital from emergency funds treated consistently

  • income and capital disregards - introduced 100% income and capital disregard for the "Windrush Compensation Scheme"
  • premiums - increased premiums
  • non-dependent deductions (the amount non-dependents contribute to the household) - increased

2021/2022 changes to ensure the level of help was not reduced by inflation. In response to the pandemic relaxation of the band cap and an increase in the Hardship Fund

  • maximum level of Council Tax Support, against which entitlement is calculated - removed band E restriction to a band D charge in response to the pandemic
  • premiums - increased premiums 
  • non-dependent deductions (the amount non-dependents contribute to the household) - increased

  • discretionary hardship fund - increased to £60,000 in response to the pandemic

2022/2023 changes to ensure the level of help was not reduced by inflation.  In response to the pandemic, a continuation to the relaxation of the band cap

  • maximum level of Council Tax Support, against which entitlement is calculated - removed band E restriction to a band D charge in response to the pandemic
  • personal allowances - increased
  • premiums - increased  
  • non-dependent deductions (the amount non-dependents contribute to the household) - increased
  • discretionary hardship fund - £40,000

2023/2024 changes to ensure the level of help was not reduced by inflation.  Reinstatement of the band cap

  • maximum level of Council Tax Support, against which entitlement is calculated - reinstatement of the band E restriction to a band D charge
  • personal allowances - increased
  • premiums - increased  
  • non-dependent deductions (the amount non-dependents contribute to the household) - increased
  • discretionary hardship fund - £40,000

2024/2025 changes to ensure the level of help was not reduced by inflation

  • personal allowances - increased
  • premiums - increased  
  • non-dependent deductions (the amount non-dependents contribute to the household) - increased
  • discretionary hardship fund - £100,000