Section 13A of the Local Government Finance Act 1992—commonly known simply as “Section 13A”— grants local councils the power to reduce or even write off council tax liabilities in certain situations. This discretionary relief was first introduced in England and Wales through Section 76 of the Local Government Act 2003 and was later updated in 2012.
This means local authorities have the discretion to lower the amount of council tax due for any household or individual as they see appropriate.
Every local authority is required to have a system that allows residents to apply for a Section 13A reduction. Although councils must provide the opportunity to submit a request, they are not obliged to approve any application.
When considering a request, councils must make a fair judgment on whether a reduction or write-off is justified, while also balancing this with their wider duty to local taxpayers. Importantly, decisions should not be made solely based on the potential cost to the council.
If you believe your local authority has not handled your Section 13A application correctly, you can appeal to the Valuation Tribunal. A precedent set by the Tribunal’s President confirmed that appeals regarding Section 13A decisions can be heard and that the Tribunal can issue binding rulings. This means they can overturn or adjust a council’s decision if they find it unreasonable or incorrect.
When assessing a Section 13A application, councils are entitled to request additional information, such as details of your income and expenditure. The Valuation Tribunal has confirmed, in case reference 4235M142393/254C, that such requests are reasonable and necessary for determining eligibility.
Tribunal cases such as SC & CW v East Riding of Yorkshire Council have clarified that local authorities must assess applications fairly but may reject claims if the applicant has some spare income. Similarly, in case 840M171013/084C, it was determined that owning sufficient assets to settle the debt could justify a refusal.
Beyond financial hardship, councils can also use Section 13A powers to reduce council tax in specific, exceptional situations—such as widespread flooding or other major incidents. Some authorities have even extended this relief to specific groups, for example, care leavers.
