Council Tax Discretionary Relief

Council Tax Discretionary Relief is intended to provide short term help to Council Tax payers who are suffering financial hardship.

Eligibility

You must be a Council Tax payer in Waverley to qualify. If the Council Tax payer can't act for themselves, a suitable third party may act on their behalf. Please email counciltax@waverley.gov.uk to ask our permission first.

You can only apply for discretionary relief on your current Council Tax bill.

Criteria for making a claim

We will review each application on its own merits. We will consider these factors:

there must be evidence of financial hardship or personal circumstances that justify a reduction in Council Tax liability
the applicant's income and expenditure including unusual and/or avoidable expenditure
whether there are exceptional circumstances that contribute to the financial hardship
the applicant must demonstrate that all reasonable steps have been taken or will be taken to resolve the situation
entitlement to all other eligible discounts/reliefs/income/welfare benefits have been explored and are being claimed
the amount outstanding must not be the result of wilful refusal to pay or culpable neglect
the applicant does not have access to other assets that could be used towards their Council Tax liability
whether the situation can be resolved by some other legitimate means
whether an award will assist the applicant towards a position where they can pay their Council Tax within a reasonable time frame without further recourse to this discount
any social or health issues currently being faced by the resident and/or their immediate family
the effect the situation is having on vulnerable members of the resident's family (eg the elderly, the young, the infirm etc.)
other evidence in support of an application (such as information from doctors and/or social workers)
whether the applicant has asked for advice already, eg from Citizens' Advice
the size and banding of the current accommodation
the possibility of moving to a smaller and lower banded property
the lifestyle choices of the applicant and their household
whether there is a threat of court action in relation to Council Tax arrears.

Unoccupied properties

If you want to apply for relief on an unoccupied home, you need to show you have made all reasonable efforts to sell the property or return the lease.

Discount period

We grant discounts for a specific period within the current financial year.

The discount will end when either the applicant is no longer entitled to the discount or at the end of the financial year, whichever is the sooner.

The discount is intended as short term help.

Amount of discount

We will calculate discounts based on the amount you owe after deducting other discounts and Council Tax Support you receive. If you are successful in your application, we will deduct the agreed amount from your Council Tax bill.

We award discounts at our discretion.

How to apply

Download and print the form:

Council Tax Discretionary Relief application form (PDF)

You can also call us on 01483 523500 to request a form.

Please ensure you also include all the information requested on page 8 of the application form to avoid delays in processing your application.

Please send your completed form and all the information requested to:

Revenues Section
Waverley Borough Council
The Burys
Godalming
Surrey
GU7 1HR

Next steps

We will aim to write to you with 14 working days with the outcome of your application.

If you get a discount, it will be credited to your Council Tax account.

Duty to notify changes in circumstances

If you get a discount, you must tell us of any changes in your circumstances that could affect the award. Examples of these changes include:

moving home
changes to your household, including you, or someone you live with, moving out
if your household income or capital changes
a change to any factor that caused or contributed towards your hardship
a change to any of the circumstances that were included in your application for the discount

Overpaid discount

If you get a discount by mistake or did not qualify for it, we will charge you more Council Tax to get the money back.

The scenarios where this would happen include:

Misrepresentation or failure to disclose a material fact, whether fraudulently or otherwise
Failure to notify any relevant change in circumstance whether fraudulently or otherwise
An error made in the provision of information or evidence or the interpretation of that information or evidence which led to an incorrect award

More information

We provide Council Tax Discretionary Relief under Section 13A of the Local Government Finance Act 1992.

Click on the heading below to read our Council Tax Discretionary Relief Policy.

(Under Section 13A of the Local Government Finance Act 1992)

Background

Waverley Borough Council has created a Council Tax Support Scheme (CTSS), to award discounts to customers who are on low incomes. In addition to this Section 13A of the Local Government Finance Act 1992 (as amended by section 76 of the Local Government Act 2003) gives power to a billing authority as follows:

Where a person is liable to pay council tax in respect of any chargeable dwelling and any day, the billing authority for the area in which the dwelling is situated may reduce the amount which he is liable to pay as respect the dwelling and the day to such extent as it thinks fit.
The power under subsection (1) above includes power to reduce an amount to nil.
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 regulation enables Waverley Borough Council to award council tax discretionary relief on a case-by-case basis, or to specify a class of use. A class of case is where several people who pay council tax fall into a group because their circumstances are similar.

Waverley Borough Council recognises that COVID-19 is likely to cause fluctuations in household incomes and recognises that, as a result, some individuals may struggle to meet council tax payments. In response, and to support its residents, Waverley has extended its council tax hardship policy to include as an eligible property class, any resident experiencing financial hardship as a direct result of Coronavirus. Eligibility will depend on other sources of government financial support having been sought first and this is explained later in the policy.

The purpose of this document is to specify how Waverley Borough Council will administer requests for discretionary relief from payment of council tax from customers experiencing severe financial hardship, and to indicate factors that will be consider when deciding if the relief should be granted.

Guidance for considering requests for discretionary relief under section 13A(1)(c):

1. The principles of Waverley’s Section 13A policy are that:

it is discretionary and is for a one off temporary period;
an applicant does not have a statutory right to a payment;
the operation of the scheme is for the Council to determine;
if the applicant is dissatisfied with any decision taken on a claim that they have made they can make an appeal by providing further supporting information in line this Policy.

2. The Council has to use its judgment in order to reach a decision as to whether the outstanding balance should be reduced. This must be balanced against its overall duty to all of its council taxpayers. What the Council should not do is consider the application only on the basis of the financial cost to Waverley’s council taxpayers and/or from a purely budget-minded perspective. The Council will need to take into account a range of factors, including the following, when considering an application:

The level of relief being requested (i.e. whether it is a full- or part-year’s council tax or a proportion of a charge);
The reason for the request (i.e. the applicant’s reasons and circumstances);
The period of time requested (i.e. a full or part financial year, or another period); and
Steps taken by the application to mitigate the council tax liability (i.e. any other reductions, discounts or benefits applied for).

3. Exceptional circumstances for hardship under the Council Tax legislation will usually be circumstances that are outside the control of the household and beyond normal risks faced by a household. The household must demonstrate that it has done all it can to mitigate those risks and is taking action to minimise them.

4. There is no definition in the legislation for ‘hardship’, and as the scheme is aimed at covering unforeseen events it is not possible to list precise criteria. Applications will be accepted on the basis that the applicant or household would suffer exceptional hardship if financial assistance were not given.

5. There must be evidence of hardship or personal circumstance that justifies relief from council tax liability. The council taxpayer must not have access to financial support, access to financial support from other agencies, assets or savings that could be realised and used to pay council tax.

6. The Council has a means tested Council Tax Support Scheme which provides support, through a discount, to those deemed to be within financial need. The scheme has been designed to take into account the financial and specific circumstances of individuals through the use of applicable amounts, premiums and income disregards.

7. The Council will consider requests for assistance from council taxpayers who, through no fault of their own, have experienced a crisis or an event that has made their property uninhabitable e.g. due to fire or flooding.

8. The Council will consider requests from council taxpayers for relief from their liability based on other circumstances, not specifically mentioned within this document. However, the Council must be of the opinion that the circumstances relating to the application warrant relief from their liability for council tax having regard to the effect on other council taxpayers.

9. Relief will only be granted in exceptional circumstances and after other eligible discounts, reliefs, exemptions, Discretionary Housing Payments, Valuation Office/Valuation Tribunal action or appeals have been considered.

10. In awarding relief, the Council must give consideration to achieving the following:

Protecting the public purse and maintaining financial budgets
Helping residents to help themselves
Minimise any increase in council tax for other resident taxpayers

11. The Council must consider the likely effect on other council taxpayers, financial or otherwise, and whether it will be likely that the majority of local residents would, on the balance of probabilities, consider the Council’s decision to be reasonable.

12. An application for discretionary relief under section 13A(1)(c) will be considered in the first instance by the Revenues and Benefit Team Leaders and Manager. How to Claim a discretionary relief

13. Requests for relief from council tax liability should be made in writing by the customer claiming the relief, or a party authorised by the applicant. Where an application in writing is not possible the Council will consider alternative forms of application.

14. The request must set out the circumstances upon which the application is based and any hardship or personal circumstances concerning why the relief is required.

15. Details of the applicant’s financial circumstances are required. Evidence can include, but is not limited to, household income and expenditure details (using an Income and Expenditure form such as the National Debt Line budget form), utility and household bills.

16. Evidence may be requested that is relevant to the application (e.g. income and expenditure details, evidence of illness). No costs will be borne by the Authority in the provision of this evidence.

17. Where information or evidence requested has not been received within 21 days the Council will determine the application on the basis of the evidence and information on its possession. The Council may refuse to award relief where lack of this information and evidence does not enable the Council to reach an informed decision regarding the applicant’s circumstances. Payment of a Section 13A Award

18. All relief awards will be made by crediting the award value to the council tax account to which it applies. Notification

19. The Council will notify the applicant in writing of the outcome of their request. Where the request for a Section 13A Relief award is unsuccessful or not met in full the Council will explain the reasons why the decision was made, and explain the applicant’s right of appeal. The Right to Appeal

20. Section 13A relief awards are administered under the Local Government Finance Act 1992. Any appeals against a decision to refuse an award or about the amount of any award made will be administered in accordance with the following process:

An applicant (or their representative) who wants an explanation of a Section 13A relief application decision may request one in writing within one calendar month of notification of the decision;
An applicant (or their representative) who disagrees with a decision may appeal the decision;
Any appeal must be made in writing within one calendar month of the original decision being notified to the applicant or, if requested, within one calendar month of the written reasons being notified to the applicant, whichever is the later;
Where possible the Council will try to resolve the matter by explaining the reasons for the decision to the applicant or their representative either verbally or in writing;
Where agreement cannot be reached, the Head of Finance will review the decision. The review will be suspended if more information is needed from the applicant;
The applicant will have one calendar month to respond to the request for further information, thereafter the review will be undertaken on the information held;

21. Where a council tax payer disagrees with the Council’s refusal to abide by its own resolution to award relief regarding a specific class, further appeal may be made to the Valuation Tribunal.

22. The Valuation Tribunal will look at the Authority’s policy and the decision against that policy. If the policy is reasonable and the decision follows the policy then the Tribunal will not look into the merits of the decision. In these instances, the Valuation Tribunal’s opinion is that the council tax payer should make an application before the High Court for a judicial review.

Author: Peter Vickers, Head of Finance

Date: 6 April 2020

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