1. Introduction
Under Section 13A(1)(c) of the Local Government Finance Act 1992, the Authority has the power to reduce liability for council tax in relation to individual class(es) of cases that it may determine and where national discounts and exemptions cannot be applied. It says:
a. Where a person is liable to pay council tax in respect of any chargeable dwelling and day, the billing authority for the area in which the dwelling is situated may reduce the amount which he is liable to pay as respects the dwelling and the day to such an extent as it thinks fit.
b. The power under subsection 1, above includes the power to reduce an amount to nil.
c. The power under subsection 1, may be exercised in relation to particular cases or by determining a class of case in which liability is to be reduced to an extent provided by the determination.
This paper provides a guide and should not be seen as a policy that operates in a way so as to fetter the Authority in its use of this discretionary power. The policy consists of a set of criteria which should be met in full or part depending on the case concerned, notwithstanding that each application will be assessed on its own merits. Key to the decision is the evidence supplied by the resident which will be required to support their claim.
2. Applying for a discretionary reduction
It is a requirement that those seeking a discretionary award complete the form provided for that purpose. Applications will be accepted from advocates/appointees acting on behalf of the individual(s) seeking assistance.
The questions are designed to collect sufficient information on the households financial and domestic circumstances to enable the relevant officer to make a decision (subject to sufficient proof being provided).
Where a request for assistance is received in another format, the claim will be noted as being made and an application forwarded for completion.
Initial decision will be made by a senior member of the revenues and benefits team.
3. How claims will be assessed
The council will consider each application on its own merits. However, some or all of the criteria should be met in each case:
- Evidence of financial hardship or exceptional personal circumstances
- Details as to how the claimant has attempted to meet their liability prior to this application.
- All other eligible reductions, discounts and relief in respect of council tax has been considered and where applicable claimed and awarded.
- The amount outstanding/claimed was not a result of wilful refusal or culpable neglect.
- The claimant has taken all reasonable steps to increase the households income and/or minimise outgoings.
4. Notification of decisions and payment of awards
Notification of decisions will be forwarded as soon as possible and contain information on the review process (see below).
Where an award is agreed, the notification letter will advise the level of award and the period to which it relates. Payment will be by means of credit to the relevant council tax account.
5. Review of a decision
Any request for a review of a decision should be entered in writing within a calendar month of the date on the notification letter. On receipt, the application together with any additional information supplied with the review request, will be considered by a senior officer not involved in the original decision.
If the claimant remains dissatisfied following the internal review, an appeal can be entered at the Valuation Tribunal.
6. Ending or cancelling the reduction
In all cases the reduction will end either; at the end of the financial year; on the same day as the closing of the council tax payer’s account or; where information indicates the council tax payer’s circumstances (or that of another household member) have changed; on the date of the change.
7. Fraudulent claims
If a reduction has been made as a result of a false or fraudulent claim the council reserves the right to withdraw the award. The council will consider prosecuting any applicant who makes a false statement or provides fraudulent evidence in support of an application.
8. Equalities statement
The council is committed to equality and fairness. Equality is about ensuring people are treated fairly and given fair chances. It is also about ensuring that people receive fair outcomes in the standard of service they receive from the council. This incorporates everyone, regardless of their race, gender, age, religion or belief, sexual orientation and/or disability.