Decision details
Council Tax Section 13A Application
Decision Maker: Executive Member for Finance - Cllr Alaric Smith
Decision status: Recommendations Approved
Is Key decision?: Yes
Is subject to call in?: No
Purpose:
To determine an application for Discretionary Council Tax discount submitted under Section 13A of the Local Government Finance Act 1992, as amended.
Decision:
Recommendation
That the Executive Member for Finance resolves to:
1. Approve the Application for Discretionary Council Tax discount submitted under Section 13A of the Local Government Finance Act 1992, as amended.
2. Award the full amount of £541.15 outstanding for the financial years 2022/23, 2023/24 and 2024/25.
Reasons for the decision:
Under Section 13A of the Local Government Finance Act 1992, as amended, the Council can use its discretionary powers to reduce the liability for Council Tax in relation to individual cases where someone has found themselves in difficult circumstances.
The applicant is experiencing financial difficulties. They are in receipt of Council Tax Support, but because of their mental health they were unable to always work their contracted hours and therefore eligibility changed regularly, which confused them.
They are now not working following an accident and have been in receipt of full Council Tax Support for most of 2024/25. It currently also covers their full 2025/26 liability.
They have supplied a budget breakdown prepared by Citizens Advice which shows they do not live beyond their means and have no savings or assets.
Taking the applicant’s personal circumstances into consideration, they meet the criteria in the Council’s ‘Section 13A’ Policy. Therefore, it is recommended that Section 13A provisions are used to clear the amount outstanding (£541.15).
Alternative options considered:
The Cabinet Member may decide not to permit any additional Council Tax discount, may decide only to award a reduction against specific years, or may wish to apply an alternative percentage of discount.
Publication date: 09/04/2025
Date of decision: 17/04/2025
Accompanying Documents:
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