Council Tax Discretionary Discount Policy

2.1 Section 13A of the Local Government Finance Act 1992 allows the Council to reduce the amount of council tax payable. It can be considered for individual cases or the Council may determine classes of case in which the council tax liability is eligible for reduction.

2.2 Council Tax Reduction is considered under Section 13 A (1) (a) and (2) of the Local Government Finance Act 1992 which requires the Council to have a Local Council Tax Reduction Scheme. The purpose of the LCTRS is to provide means tested financial support to residents on a low income to meet their council tax liability. Details of South Hams District Council's Local Council Tax Reduction Scheme and application form can be found on our website.

2.3 Section 13A(1)(c) allows the Council to consider reducing the amount of council tax payable for individuals or classes, even if they have already had a reduction under Section 13A(1) of the Local Government Finance Act 1992.