Council Tax relief (Section 13A)


We will treat all applications on their individual merits. However some or all of the following criteria should be met for each case:

  • There must be evidence of financial hardship or personal circumstances that justifies a reduction in Council Tax liability. Where an application is made in respect of financial hardship, evidence of all income and expenditure will be required to enable a full assessment to be undertaken.
  • The taxpayer must satisfy us that all reasonable steps have been taken to resolve their situation prior to application
  • All other eligible discounts/reliefs/benefits have been awarded
  • The taxpayer does not have access to other assets that could be used to pay Council Tax
  • Can the situation be resolved by some other legitimate means, such as the complaints procedure?
  • The situation and reason for the application must be outside of the taxpayer's control
  • The amount outstanding must not be the result of wilful refusal to pay or culpable neglect
  • The power to reduce under this section will be considered taking account of all circumstances and any reduction will take into consideration the borough’s council taxpayers

Council Tax Relief must be applied for in writing by the council taxpayer, their advocate/appointee or a recognised third party acting on their behalf.