Discretionary discount - Procedure to consider applications

Council procedure for using Section 13A in response to classes of property

The Council’s Cabinet will consider cases under Section 13A where a reduction may be claimed or identified as practical by class of property. This would only be exercised where other routes to Council Tax discount or reduction are exhausted. Reports in this regard must identify the relevant considerations shown in section 2(b) below

Council procedure for using Section 13A in response to individual requests

The Council via delegated powers will consider using its power to reduce Council Tax liability for any Council Taxpayer within the District.

Determinations will be made by the Head of Finance and Property Services in consultation with the Cabinet Member for Finance.

  • In receiving a request the Head of Service and elected Member would expect that there would have to be evidence of exceptional, unforeseen circumstances to justify any reduction and that it will be intended only as short term assistance and must not be considered as a way of reducing Council Tax liability indefinitely.
  • Any application made under Section 13A of the Local Government Finance Act 1992 should be one of last resort and any entitlement to benefit, discounts or exemptions or Valuation Office/Valuation Tribunal action and appeal should be explored prior to an application being made.
  • The cost of any reduction awarded under Section 13A falls solely to the billing authority and so the determination must bear in mind the impact on the Council Tax payer in general.
  • Each case will be considered on its individual merits.
  • Requests for reductions in Council Tax liability (occupied or empty tax) will need to be submitted from the Council Tax Payer, their advocate/appointee or a duly authorised third party acting on his/her behalf.
  • The request must set out the circumstances on which the application is based and any hardship or personal circumstances relating to the application.
  • The application will require a full income and expenditure breakdown (Financial statement) of the applicant together with that of any other household members.
  • The Council may request reasonable relevant evidence in support of the application.
  • The Council Tax payer or applicant must satisfy the Council that all reasonable steps have been taken by him/her to resolve their own situation prior to application.
  • If the Council Tax account is in arrears, the Director/Member must be satisfied that non-payment was due to reasonable basis of withholding payment.
  • The length of time of the proposed reduction will be a maximum period of 12 months. The Council Tax Payer has the right to re-apply for one further period of 12 months if his/her circumstances have not changed



Last Updated on Friday, April 12, 2019