Council Tax Section 13A: How to Apply for a Discretionary Reduction

Most people facing council tax hardship know about council tax reduction (the means-tested scheme based on income). Fewer know about Section 13A of the Local Government Finance Act 1992 — a separate discretionary power that allows any local council to reduce an individual’s council tax bill by any amount, including to zero, in exceptional circumstances. This article explains when Section 13A applies and how to make a strong application.

What Is Section 13A?

Section 13A of the Local Government Finance Act 1992 gives local authorities the power to reduce or waive council tax liability for individual households on a case-by-case basis. Unlike council tax reduction (which is a formal means-tested scheme with set eligibility rules), Section 13A is genuinely discretionary — the council can grant it whenever they judge it appropriate, and there is no fixed set of qualifying conditions prescribed by law.

The power was introduced to provide a safety net for situations where standard council tax reduction does not fully protect someone from genuine, exceptional hardship. It is sometimes referred to as a “discretionary reduction” or “Section 13A discretion”.

When Is Section 13A Typically Granted?

There is no national list of qualifying circumstances. Each council sets its own policy, and decisions are made case by case. In practice, Section 13A tends to be granted in situations such as:

• Severe financial hardship not fully met by council tax reduction (for example, where council tax reduction only partially covers the bill and the remaining amount is still unaffordable)
• Exceptional personal circumstances — serious illness, disability, bereavement, domestic abuse, or mental health crisis
• Situations where charging council tax would be manifestly unfair (for example, where a person is liable for a bill they had no real ability to avoid)
• Cases where the council’s own processes contributed to a debt (such as delayed processing of a council tax reduction application)
• Temporary crisis that prevents any payment at all

Councils are not obliged to grant Section 13A applications — but they are required to consider each application properly, apply their policy consistently, and give reasons for any refusal.

How to Apply

There is no national standard application form for Section 13A. The process varies by council, but the following approach is generally effective:

1. Write to your council’s revenues team: Address your application to the council tax department and clearly state that you are applying for a discretionary reduction under Section 13A of the Local Government Finance Act 1992.
2. Explain your circumstances in full: Be specific and honest. Describe exactly why you cannot pay your council tax, what events have led to your current situation, and why standard council tax reduction does not meet your full need.
3. Provide evidence: Include letters from doctors, mental health professionals, or social workers if relevant. Attach a full income and expenditure statement showing what comes in and what goes out each month. Include evidence of any disability, caring responsibilities, or vulnerability.
4. State what you are asking for: Be clear about whether you are asking for a full waiver, a partial reduction, or a temporary reduction while you recover from a crisis.

What Evidence Strengthens an Application?

• Medical evidence of serious illness or disability (GP letter, hospital documentation)
• Mental health evidence (letter from CMHT, psychiatrist, or approved mental health professional)
• Evidence of domestic abuse (police reference, MARAC referral, support worker letter)
• Income and expenditure statement showing genuine unaffordability
• Evidence of exceptional circumstances — redundancy, bereavement, caring responsibilities
• Evidence that you have applied for all other support available and still cannot meet the bill

What If Your Application Is Refused?

If your council refuses a Section 13A application, ask for their decision in writing, including the reasons. You then have the right to:

• Request an internal review of the decision
• Ask the council to reconsider if you can provide additional evidence
• Make a formal complaint through the council’s complaints process if you believe the decision was made improperly
• Escalate to the Local Government and Social Care Ombudsman if you believe the council failed to apply their own policy correctly or acted unlawfully

Importantly, if the council has failed to consider your application at all, or has applied a blanket policy without considering your individual circumstances, this may be unlawful — seek advice from Citizens Advice or Council Tax Advisors.

Section 13A and Existing Arrears

Section 13A can be applied to existing arrears as well as the current bill. If you are in council tax arrears and believe your circumstances are exceptional, include a request for existing arrears to be reduced or written off under Section 13A as part of your application.

Section 13A Is Not the Same as Council Tax Reduction

It is important to understand the distinction: council tax reduction is a formal scheme where entitlement is based on income and specific criteria. Section 13A is a separate discretionary power. You can apply for Section 13A even if you do not qualify for council tax reduction, or if council tax reduction does not fully cover your bill. Both can apply simultaneously.

Getting Help

Council Tax Advisors can help you prepare a strong Section 13A application, including the evidence required and how to frame your circumstances effectively. We can also help you challenge a refusal and identify any other reliefs you may be entitled to.

Summary

1. Section 13A is a discretionary power allowing councils to reduce or waive council tax in exceptional cases
2. It is separate from council tax reduction and applies in circumstances standard schemes do not cover
3. Apply in writing, with full evidence of your circumstances and explicit reference to Section 13A
4. Medical, disability, welfare, and financial evidence all strengthen the application
5. If refused, challenge through internal review, complaint, or the Local Government Ombudsman
6. Free specialist advice is available from Council Tax Advisors

Disclaimer: This article is for general information only and does not constitute legal or financial advice. Council policies vary. Seek independent advice for your specific situation.