Policy Objectives

3.1 The purpose of the policy is to specify how the Council will exercise this discretionary power and to set out the factors that will be considered when making a decision on whether to award a council tax discretionary discount or not.

3.2 The main objective of a council tax discretionary discount is to offer short term financial assistance to council tax payers who are experiencing exceptional and extenuating circumstances. Each application will be considered on its own merits and all council tax payers will be treated fairly and equally.

3.3 The award of a council tax discretionary discount through this policy is intended as a short term emergency measure and is not intended to cover the shortfall between Council Tax and entitlement to Council Tax Reduction, or any other reduction, on a long term basis. Residents receiving Council Tax Reduction can apply for additional support through the Council's Exceptional Hardship Fund.