What is Council Tax

Find out what Council Tax is, how much it is and how the money is used. View a detailed breakdown of your bill and what it means. Also find information about Council Tax reductions in exceptional circumstances, Section 13A.

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Council Tax reductions in exceptional circumstances (Section 13A)

In exceptional circumstances, we may be able to reduce your Council Tax bill for a temporary period.

This is known as a Discretionary Local Discount and is provided under Section 13A of the Local Government Finance Act 1992.

Applications are normally considered where a person is experiencing severe financial hardship. However, we may also consider applications where exceptional personal circumstances or a crisis, such as fire or flooding, affect a person’s ability to meet their Council Tax liability.

The amount and period of any reduction is made at the Council's discretion, and each application is considered on its own merits.

Policy document

For full details, read our Council Tax Section 13A Discretionary Local Discount Policy.

Section 13A Discretionary Local Discount

Before you apply

A Discretionary Local Discount is intended as a last resort. Before applying, you should ensure you have explored all other reductions, discounts, exemptions and support that may be available to you.

Find out more about Council Tax Reduction, discounts and exemptions.

Having financial difficulties does not automatically mean an award will be made. Each application is considered on its individual circumstances and any exceptional factors affecting the household.

Before applying, you should have taken all reasonable steps to improve your situation.

This may include:

  • Claiming any benefits or support you may be entitled to
  • Seeking debt or money advice where appropriate
  • Contacting us to discuss your Council Tax account.

Who can apply?

You may be able to apply if:

  • You are liable for Council Tax at the property
  • You are experiencing exceptional financial hardship or have been affected by a crisis
  • You are unable to pay your Council Tax despite taking reasonable steps to improve your circumstances
  • Paying your Council Tax would cause significant hardship or financial difficulty
  • The amount outstanding is not the result of wilful refusal to pay, culpable neglect or fraud.

Evidence you may need to provide

To support your application, we may ask for evidence such as:

  • Details of your income and expenditure
  • Recent bank statements
  • Details of any savings, investments and assets
  • Evidence of benefits received
  • Information about your household circumstances
  • Evidence you have taken reasonable steps to improve your situation
  • Evidence of any exceptional circumstances or crisis affecting you or your household.

You will need to explain your circumstances and provide any supporting evidence relevant to your application. Providing all relevant information will help us assess your application as quickly as possible.

How much could be awarded?

If a reduction is awarded:

  • It will normally be for a temporary period
  • The amount awarded will depend on your individual circumstances
  • Awards may be reviewed if your circumstances change.

How to apply

To apply, please get in touch with our Contact Centre. Our advisers will discuss your circumstances and, where appropriate, provide you with an application form.

Once we receive your completed form and supporting evidence, we will assess your application and write to you with our decision.

Appeal a decision

If you disagree with our decision, you can ask us to review it. You must do this within one month of the decision date. If you remain dissatisfied after the review, you may be able to appeal to the Valuation Tribunal. Further information will be provided with your decision letter.

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