1. That the extension to the Council Tax Discretionary Relief Policy at Appendix 1 of the report be agreed.
2. It be agreed that a minimum of £2m of the COVID-19 hardship fund budget from Government be utilised to finance the one-year extension.
3. It be agreed that the strategic director of finance and governance be provided with the delegated responsibility to make future decisions on amendments to the extended policy following further review and consultation.