Discretionary reduction
Under section 13a of the Local Government Finance Act 1992 a local authority has the power to reduce the amount of Council Tax due ‘as it sees fit.’ This section (as amended by the Local Government Finance Act 2012) also allows a local authority to create a ‘scheme’ to reduce the Council Tax for persons or a class of persons that it considers being in financial need.
When is Discretionary relief available?
Discretionary relief may be considered in situations where:
- Other eligible discounts, reliefs, and exemptions have been exhausted.
- Exceptional or unforeseen circumstances affect the taxpayer's ability to pay Council Tax.
- Financial hardship may jeopardise the taxpayer's ability to remain in their home.
You can contact the council tax team to discuss your situation using the details below details.