Section 13A Local Government Finance Act 1992 Framework

Legislation

Section 13A of the Local Government Finance Act 1992 allows Councils to reduce the amount of Council Tax a person is liable to pay.

Framework

We consider all requests for a reduction on an individual basis.

There are financial implications to awarding reductions that are not provided for by statutory legislation. Any reduction awarded under Section 13A must be funded through the general level of Council Tax paid by other Council Tax payers.

Discretionary scheme principles

When deciding whether to award a reduction, the council will apply the following principles.

There must be evidence that:

  1. the applicant is experiencing exceptional hardship or personal circumstance that justify a reduction
  2. The circumstances under consideration are outside of the rate payer’s control
  3. The taxpayer must not have access to assets or savings that could be realised and used to pay Council Tax.
  4. The taxpayer must satisfy the Council that all reasonable steps have been taken to resolve their situation prior to application

Applications will only be granted in exceptional circumstances, and where other options have been considered and exhausted. This includes:

If Council Tax is in arrears, the council must be satisfied that non‑payment was not due to wilful refusal or culpable neglect.

Where the Council considers that there are unnecessary expenses / debts etc., and the taxpayer has not taken reasonable steps to reduce them, the application may be rejected.

How to apply

Applications must be made in writing.  You can apply in one of the following ways.

Online

Digital form will soon be available

Apply using a paper application form

You can download and complete an application form.

Return the completed forms: 

If you would prefer the forms to be sent to you, please use our online contact form to request this.

Request forms

Who can apply

The application must be made by:

  • the person responsible for paying the charge, or
  • someone authorised to act on their behalf.

Information you must provide

The Council will require the applicant to provide financial information relating to household income and expenditure to support the application. No costs will be borne by the Council in the provision of this evidence. The Council reserves the right to verify and validate the financial information provided.

Explaining your circumstances

The application must set out the circumstances upon which the request is based and why the reduction is required.

If information is missing

If we ask you for more information or evidence:

  • you must provide it within 21 days

If we do not receive the requested information within this time:

  • we will close your application
  • no reduction will be awarded

The Council may refuse to award a reduction where lack of information / evidence does not enable the Council to reach an informed decision regarding the applicant’s circumstances.

How the council makes a decision

When deciding whether to award a reduction, we may consider:

  1. The shortfall between Local Council Tax Support and Council Tax liability
  2. The personal circumstances, age and medical circumstances of household members
  3. The difficulty experienced by the application which prohibits them from being able to meet their Council Tax liability and the length of time this difficulty will exist
  4. The household income and expenditure
  5. All income, irrespective of whether the income is disregarded under the Local Council Tax Support scheme
  6. Any savings or capital, irrespective of whether the capital may be disregarded under the Local Council Tax Support scheme
  7. Other debts outstanding for the application and their partner
  8. The exceptional nature of the applicant and/or their family’s circumstances that impact on finances
  9. The length of time they have lived in the property.

The above list is not exhaustive and other relevant factors and special circumstances will be considered.

Duration of an award

Any decision to award a S13A reduction does not guarantee that a further award will be made at a later date, even if the applicant’s circumstances have not changed.

If a reduction is granted it will not continue beyond the end of the tax period for which it is claimed.

Any award made will be direct onto the taxpayer’s Council Tax account, thereby reducing the amount of Council Tax payable.

The reduction is intended as short term assistance only and must not be considered as a way of reducing Council Tax long term.

If there is a change in circumstances which means that it is no longer appropriate for an award to be made, then the Council may end or adjust the award as appropriate.

Decision outcome

We will issue a written decision within 28 days of receiving all information needed to make a decision.

The decision will specify:

  • The amount of the award (if appropriate)
  • The period of the award (if appropriate)
  • In the case of a refusal the reason(s)
  • Details of how to ask for a reconsideration / appeal

Reconsiderations and appeals

Requests for reconsideration must:

  • be made in writing
  • be submitted within 28 days of the decision letter

They should be addressed to the Assistant Director of Finance and Customer Services.

Fraud

The Council is committed to the fight against fraud in all its forms. Any applicant who tries to fraudulently claim a S13A9 discount might have committed an offence under the Fraud Act 2006.

If the Council suspects that fraud may have occurred, the matter will be investigated as appropriate and could lead to criminal proceedings.