FI16835
Request
This is an information request regarding recipients of discretionary reductions to council tax. For clarity, this refers to discretionary reductions granted under Section 13A(1)(c) of the Local Government Finance Act 1992 (or equivalent discretionary council tax relief powers). Please include the following information for the following years 2023/24, 2024/25, 2025/26
- Total number of households receiving discretionary reductions to council tax
- A breakdown of the categories or criteria used to award these reductions (e.g. hardship, medical, exceptional circumstances), and the number of awards in each category, where recorded.
- The number of households receiving a 100% reduction in council tax liability through discretionary reductions (i.e. paying no council tax after discretionary relief is applied)
Response
Discretionary reduction under Section 13a of the Local Government Finance Act 1992 is awarded on case by case only basis. A reduction in Council Tax liability is only granted in exceptional circumstances and where other eligible discounts, reliefs and exemptions have been considered. There is a requirement to complete an income and expenditure form and for customers to detail their personal circumstances that have led to the application being made. There must, above all criteria, be clear evidence of hardship and personal circumstances that justifies a reduction in the Council Tax liability. In normal circumstances, the reduction will only be awarded retrospectively and is intended to be a short term solution, to assist in an exceptional period of hardship, rather than providing assistance with living expenses in general. There is no specific class that is awarded a discretionary reduction automatically, which results in an ongoing 100% award.
The number of reductions granted for each year are as follows. The criteria or category is not held:
2023/24 – 52
2024/25 – 49
2025/26 – 49