Council Tax Discretionary Discount Policy

Decision-making process

6.1 Whilst the discretionary discount policy is, by definition, 'discretionary', the Council has a duty to make decisions in accordance with recognised principles of good decision-making i.e. administrative law, and in particular to act fairly, reasonably and consistently.

6.2 The Principal Revenues Officer will determine all Section 13A 1 (C) applications in consultation with the Head of Revenues and Benefits, with the decision being referred to the Director of Strategic Finance for authorisation.

6.3 Each application will be considered on its own merits, however in assessing the application the Council will take into account the following:

  • The shortfall between income and expenditure;
  • Any steps taken by the applicant to resolve their situation prior to application;
  • The household, financial and medical circumstances of the applicant, their partner and any other persons in the household;
  • Any household savings or capital;
  • Any special reasons why the applicant needs to occupy the dwelling in respect of which the liability arises;
  • The impact of council tax arrears for the applicant and their household due to vulnerability by reason of age, sickness or disability;
  • Any actions being taken by the applicant to improve or change their financial or personal situation;
  • Any other special circumstances brought to the attention of the Council.

6.4 All other possible discounts, including Council Tax reduction in cases of financial hardship, must have been applied for and awarded before the application will be considered.

6.5 A Council Tax discretionary discount will not be awarded where the amount outstanding is subject to committal proceedings.

6.6 Any decision will take into account the interests of all Council Tax payers in the South Hams district as the discount is wholly funded by the billing authority.

6.7 Discounts will generally be made from the date the Council received the application, however the Council will backdate discounts agreed under this policy if it is considered fair and reasonable to do so.