Part of: UK Council Tax 2026 — Complete Guide to Bands, Discounts, Exemptions & Appeals → Council Tax Reduction 2026 — Who Qualifies and How to Apply
TL;DR: Every English billing council has an absolute discretionary power under Section 13A of the Local Government Finance Act 1992 to reduce or remit any Council Tax bill in cases of exceptional hardship. This is separate from the standard Council Tax Reduction scheme and has no statutory eligibility criteria - each case is assessed individually. It can reduce a bill to zero and can top up CTR where standard means-tested reduction is inadequate.
Last reviewed: 27 April 2026
What Is Section 13A Discretionary Relief?
Section 13A(1)(c) of the Local Government Finance Act 1992 gives every billing authority in England the power to reduce a person's Council Tax liability by any amount it thinks fit - up to and including full remission of the entire bill. The power is absolute: there is no statutory limit on what the council can do, and there is no category of Council Tax that is excluded.
This discretionary power is entirely separate from the Council Tax Reduction (CTR) scheme, which operates under nationally prescribed or locally published rules. Section 13A awards are made case by case, outside those rules, based on the council's assessment of what is just and reasonable in the specific circumstances.
The critical practical consequence: Section 13A can be used where standard CTR has reached its maximum reduction but the household is still experiencing exceptional hardship. A council that caps CTR at 75% (meaning a minimum 25% charge even for the very poorest) can still award a full Section 13A remission on that 25% minimum for a specific household in truly exceptional circumstances.
The Local Government Finance Act 1992 also requires each council to publish a policy on how it will exercise the Section 13A power. Most councils publish this alongside their CTR scheme documentation.
The MHCLG publishes guidance on Section 13A, and the IRRV (Institute of Revenues, Rating and Valuation) provides practitioner guidance on how councils should develop and apply Section 13A policies.
How Section 13A Differs from Standard CTR
| Feature | Standard CTR | Section 13A Relief |
|---|---|---|
| Legal basis | Schedule 1A, LGFA 1992 | s13A(1)(c), LGFA 1992 |
| Eligibility | Published criteria (income/capital tests) | No published criteria - case by case |
| Right to it? | Yes, if criteria met | No - purely discretionary |
| Maximum reduction | Set by scheme (e.g., 75% or 100%) | Up to 100% (full remission) |
| Can top up CTR? | No | Yes |
| Appeal route | Valuation Tribunal | Limited - but procedural fairness challenges possible |
Typical Scenarios Where Section 13A Has Been Awarded
Councils have broad discretion and different councils prioritise different circumstances. Common scenarios where Section 13A has historically been awarded:
Terminal illness: A person with a terminal illness who has recently stopped working and whose income has dropped sharply, but who does not yet receive the DWP benefits that would trigger maximum CTR, may face a significant Council Tax bill during the transition period. Section 13A awards have been made in these circumstances, typically for a defined period (3 to 12 months) pending the benefits award.
Domestic violence relocation: A person who has fled domestic violence to a refuge or emergency accommodation may have no established income at the new address, no benefit claim yet set up, and no history with the new council's CTR scheme. Section 13A can provide immediate relief while the CTR application and benefit claim are processed.
Fire or flood damage: Where a property has been damaged but is still technically a dwelling and therefore subject to Council Tax, and the occupant has been displaced, a Section 13A award can cover the Council Tax for the displacement period. The Class A renovation exemption may apply separately in some circumstances.
Universal Credit migration gap: The transition from legacy benefits to Universal Credit can create a gap in income - the legacy benefit stops, UC has not yet started paying, and the household has no income for several weeks. During this period, existing CTR awards may be affected. Section 13A can bridge the gap.
Exceptional disability-related costs: A disabled person facing extraordinary care costs not fully met by disability benefits may have a net income too high for maximum CTR but insufficient to pay Council Tax after care costs. Some councils have used Section 13A to address this gap.
How to Apply
There is no single national application form for Section 13A relief. Each council has its own process, which may include:
A dedicated application form: Some councils have a specific "discretionary Council Tax reduction" or "hardship payment" form downloadable from their website.
A written letter of application: Many councils ask applicants to write a letter setting out the exceptional circumstances and why the standard CTR scheme is inadequate.
A telephone or in-person discussion: Some councils assess Section 13A applications through a conversation with the revenues team before any formal paperwork.
Search your council's website for "discretionary council tax reduction", "Section 13A", or "Council Tax hardship". If you cannot find a process, contact the Council Tax team directly and ask how to apply for discretionary relief under Section 13A.
Evidence typically requested:
- Medical evidence (GP letter, consultant letter, DWP assessment confirmation) for health-related applications
- Bank statements showing the financial hardship
- Evidence of the exceptional circumstance (domestic violence: police report, refuge letter; fire/flood: insurer's report, council notice of displacement)
- A clear written explanation of why standard CTR is inadequate
Duration and Renewal of Awards
Section 13A awards are typically time-limited. Common award durations:
- 3 months: For temporary emergency circumstances (UC migration gap, immediate post-crisis)
- 6 months: For transitional hardship while benefits are established
- 12 months: For sustained exceptional circumstances (terminal illness, severe disability with exceptional costs)
Some councils award open-ended relief with an annual review; others require reapplication at the end of each award period. The council should notify you of the award duration and the process for renewal or review.
Awards that have been made may be reviewed early if circumstances change (for example, if a UC award is established earlier than expected, the Section 13A award bridging the gap can end).
How Much Councils Budget for Section 13A
Every council that operates a Section 13A scheme (which is all billing authorities in England) must fund awards from its own budget. Unlike the CTR scheme (which has some grant funding elements), Section 13A awards are entirely a local authority cost.
Most councils set a discrete budget line for Section 13A discretionary awards in their annual revenue budget. The amounts vary considerably:
- Small district councils with limited hardship caseloads may budget a few thousand pounds per year.
- Large metropolitan authorities with high rates of financial vulnerability may budget hundreds of thousands of pounds.
The MHCLG does not publish a separate national total for Section 13A spend, but it is captured in councils' annual accounts under Council Tax-related expenditure.
When the budget is exhausted, a council technically retains the power to make further awards but faces the funding constraint. Some councils suspend Section 13A awards once the budget is spent; others find the funding from reserves for compelling cases. This creates uncertainty for applicants: there is no guarantee of an award even if circumstances are genuinely exceptional, and applications made later in the financial year (January to March) may face tighter scrutiny as budgets are depleted.
The practical advice for Section 13A discretionary relief applicants: apply as early in the financial year as possible. An April to June application is more likely to find available budget than a January to March one in the same financial year.
The Role of Citizens Advice in Section 13A Cases
Citizens Advice (which has published publicly available guidance that is treated as a primary-source-quality reference for practical information) advises clients on Section 13A applications as part of its debt advice service. Citizens Advice advisers can:
- Assess whether your circumstances might qualify for Section 13A relief
- Help you draft a letter of application setting out the exceptional circumstances clearly
- Accompany you to any council interview or review meeting (in some areas)
- Support an appeal if the initial application is refused
Referrals to Citizens Advice are made by the council's revenues team in some areas, or self-referrals can be made directly by the householder.
The Appeal Route
There is no statutory right of appeal to the Valuation Tribunal against a council's refusal to award Section 13A relief. The council's decision is discretionary, and the tribunal cannot substitute its judgment for the council's.
However, if you believe the council has acted unlawfully or procedurally unfairly in refusing or limiting a Section 13A award - for example, by failing to consider relevant evidence, by having an unlawful blanket policy of never awarding relief, or by making a decision that is irrational on its face - a judicial review challenge in the Administrative Court is theoretically available. This is a complex and expensive route rarely used in practice.
In most cases, the practical route for a refused application is: provide additional evidence and request a fresh assessment; ask if there is a formal internal review process; or escalate to a senior officer in the revenues department.
Frequently Asked Questions
My CTR covers 75% of my bill - can Section 13A cover the remaining 25%?
Yes. Section 13A can be applied on top of CTR to reduce or eliminate the residual liability. If your circumstances are genuinely exceptional - for example, you are terminally ill, have suffered a domestic catastrophe, or face extraordinary care costs - apply to your council for Section 13A relief on the uncovered 25%.
My council says it never awards Section 13A relief - is this legal?
No. A council that has a blanket policy of never awarding Section 13A relief would be acting unlawfully. Section 13A requires the council to have a policy and to consider individual cases on their merits. If you believe the council is applying an unlawful blanket refusal, the Local Government Ombudsman (Housing and Planning) may be able to investigate. You could also seek advice from Citizens Advice.
How long does a Section 13A decision take?
It varies significantly by council. Some process applications in 2 to 4 weeks; others take 6 to 8 weeks for more complex cases. If your situation is urgent (for example, enforcement action is imminent), contact the revenues team immediately and explain the urgency. Most councils will pause enforcement proceedings while a genuine Section 13A application is being assessed.
Can I apply for Section 13A while I have an outstanding Council Tax debt?
Yes. Section 13A can be applied to current year liability and can also, in some councils, be applied to arrears in exceptional circumstances. If you have arrears and are facing enforcement action, ask the council to consider a Section 13A remission of some or all of the arrears as part of the hardship assessment. The IRRV provides practitioner guidance to councils on the application of Section 13A to both current and historic liability, and notes that councils must exercise genuine discretion in each case rather than applying a blanket policy. A council that refuses to consider Section 13A for arrears purely as a matter of policy (rather than because the specific circumstances do not warrant it) may be acting contrary to the spirit of the Local Government Finance Act 1992 s13A.
Does getting Section 13A relief affect my credit rating?
No. Section 13A is a Council Tax reduction, not a debt arrangement or insolvency event. It does not appear on your credit file. Receiving Section 13A relief is not a creditworthiness matter.
How we verified this
Section 13A(1)(c) of the Local Government Finance Act 1992 provides the statutory basis for discretionary relief. MHCLG Council Tax guidance includes published notes on Section 13A policy development. The IRRV publishes practitioner guidance on Section 13A application and assessment procedures. Citizens Advice case examples of Section 13A hardship awards are from their published advice resources. The comparison with CTR is based on the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012.
Sources & Verification
- Local Government Finance Act 1992 (s13A): https://www.legislation.gov.uk/ukpga/1992/14/section/13A
- MHCLG Council Tax guidance: https://www.gov.uk/government/collections/council-tax-statistics
- IRRV (Institute of Revenues, Rating and Valuation): https://www.irrv.net/
- gov.uk Council Tax Reduction: https://www.gov.uk/council-tax-reduction
- Citizens Advice Council Tax help: https://www.citizensadvice.org.uk/debt-and-money/council-tax-debt/
- Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012: https://www.legislation.gov.uk/uksi/2012/2885/contents
This article is for informational purposes only and does not constitute legal, financial, or tax advice. Council Tax rules vary by local authority and change annually. Always verify current rates and rules with your local council and gov.uk before making any decision.
