Discretionary discount

Section 13A (1c) of the Local Government Finance Act 1992 allows local authorities to, in exceptional circumstances, reduce the Council Tax liability for a chargepayer. Statutory exemptions and discounts must first have been exhausted.

In certain cases discretionary discounts can offer help by reducing Council Tax liability to people who find themselves in extreme financial difficulty.

Discount is awarded at the council’s discretion and we would expect there to be exceptional circumstances to justify any reduction, and will only be awarded as short-term assistance.

Claims for a discretionary reduction must:

  • Be made in writing by the taxpayer or by someone authorised to act on their behalf
  • Be supported by any reasonable evidence which the council requires in support of the application

Separate claims must be made in respect of different dwellings and/or Council Tax accounts. Each case will be considered on its merits.

All applicants must ensure they address the criteria below when writing their application:

  • There must be evidence of financial hardship or personal circumstances which justify a reduction in Council Tax
  • The taxpayer must satisfy us that they have taken all reasonable steps to resolve their situation prior to the claim
  • The taxpayer must have claimed Local Council Tax Support where appropriate and supplied any information or evidence requested by the benefits section in respect of that application
  • The taxpayer must have applied for any appropriate discount or exemption and supplied any information or evidence requested by the council tax section in respect of that application
  • The taxpayer does not have access to other assets which could be used to pay the Council Tax
  • The situation and reason for the application must be outside of the taxpayer’s control
  • The situation cannot be resolved by some other legitimate means
  • The amount outstanding must not be the result of wilful refusal or culpable neglect to pay

How to apply

Send your application:

If you are receiving Council Tax Support, remember it is important to notify us of any changes that may affect your benefit.

You must continue to pay Council Tax in accordance with your bill until your discount has been granted. Without the full information and all supporting documents we will not be able to award the discount.

More information