Discretionary Council Tax Discount Policy for Demand Notices

Name
Discretionary Council Tax Discount Policy for Demand Notices
Summary

Section 13A of the Local Government Finance Act 1992 gives us the discretionary power to reduce liability for Council Tax for particular cases where national discounts and exemptions can't be applied.

This policy introduces a case where Council Tax liability can be reduced subject to the defined eligibility criteria being met. The discount is only available to recipients of a 2024/25 Council Tax Demand Notice dated 7 March 2024 who have an amount to pay equal to or exceeding £5. It does not apply to empty properties.

Document last updated
Thursday, 29 February 2024
Document type
Policy