Council Tax Reductions

Discretionary Reductions

Discretionary Reductions

Council Tax Discretionary Reduction (CTDR)

Section 13A (1c) of the Local Government Finance Act 1992, inserted by section 76 of the Local Government Act 2003 - this gave councils new powers to create their own discounts and exemptions, including powers to reduce the amount of Council Tax payable, normally for a short-term period on a case by case basis of between 1% & 100% in exceptional circumstances.  All other eligible discounts/reliefs must have been explored prior to an application being made.  Any discount given has to be met by the council.

The council has the power to agree discounts but is not obliged to do so as Council Tax is a tax related to property and not directly related to the provision of any specific services. It is not appropriate therefore, to relate the cessation, reduction or non provision of any specific services or facilities to the payment of Council Tax.

Council Tax Section 13A (1) (C) Discretionary Reduction in Liability Policy.

Apply for a Council Tax Discretionary Reduction

Equality Impact Assessment Section 13A Discretionary Relief Policy.