1. General Provisions
1.1 Under Section 13A(1)(c) of the Local Government Finance Act 1992 (as amended), the Council has the discretionary power to reduce Council Tax liability for individual cases or classes of cases it determines. Specifically:
- Where a person is liable to pay Council Tax for any chargeable dwelling and day, the billing authority for the area may reduce the amount payable for that dwelling and day to any extent it considers appropriate. This includes granting an additional reduction where Council Tax Reduction Scheme has already been applied.
- This includes the ability to reduce the amount to nil.
- The power may be exercised for individual cases or by defining a class of cases where liability is reduced as determined by the Council.
1.2 The purpose of this policy is to outline how Wirral Council will administer requests for relief from Council Tax and the factors considered when deciding whether relief should be granted. Each case will be assessed on its own merits.
1.3 Wirral Council may use its discretion to reduce Council Tax liability for any individual case or class of case as it sees fit.
2. Purpose Statement
2.1 Awarding discretionary discounts has financial implications beyond those provided under statutory legislation.
2.2 Therefore, Wirral Council will only consider using these powers where:
- The applicant demonstrates exceptional circumstances, or
- The applicant falls within one of the defined classes below.
2.3 Wirral Council supports the objective of mitigating hardship.
3. Exceptional Circumstances
3.1 Reductions will only be considered for individuals facing exceptional circumstances and will be intended as short-term assistance, not an indefinite reduction. Applications will be assessed against the following criteria:
- Evidence of exceptional financial hardship or personal circumstances.
- Every practical avenue to address the issue has been explored without success.
- All eligible discounts and reliefs have been applied.
- The applicant has applied for Council Tax Reduction Scheme.
- The use of open banking and a credit check may be used.
- The applicant does not have access to other assets that could be used to pay Council Tax.
- The Council’s financial position allows for a reduction.
- The situation is outside the applicant’s control.
- The outstanding amount is not due to wilful refusal to pay or culpable neglect.
3.2 Relief may cover up to 100% of the Council Tax liability, but only until the end of the tax period in which the relief is requested or for a shorter period as determined by the Council.
4. Classes of Reduction
In addition to exceptional hardship cases, Wirral Council defines three classes of Discretionary Council Tax Relief:
- Class 1: For charge payers forced to leave their main home in Wirral due to domestic violence but remain liable for that property and a second property. Maximum award: up to 100% of liability for the relevant tax year.
- Class 2: Care Leavers aged 18–25 who were previously in the care of Wirral Council, still reside in Wirral and are liable for Council Tax. Relief will end the day before the 25th birthday. Maximum award: up to 100% of liability for the relevant tax year.
- Class 3: Terminally Ill Residents – for individuals within the household where a clinician has completed an SR1 form confirming a progressive disease and life expectancy of under 12 months, together with an application. Maximum award: up to 100% of liability for the relevant tax years.
Nobody should die in poverty. The final months, weeks and days of someone’s life should focus on what matters: spending time with family and friends and living as well as possible. Financial pressures often add unnecessary strain. Loss of income and rising costs can create instability when security is vital. Council Tax Relief offers support to those experiencing a substantial drop in income due to a terminal illness diagnosis within the household, including adults and children. Support will continue until 2 months after the date of death.
5. Claiming Relief under Hardship
Applications for reductions in Council Tax liability, whether for exceptional circumstances or under Class 1, must be submitted via the online application form by the charge payer or an authorised representative. The application must clearly explain the basis for the request and confirm compliance with the criteria in section 3.1. Further information may be requested.
Class 2: Based on information already received from other Wirral Council departments, but further information may be requested.
Class 3: Requires a valid SR1 form completed by a medical practitioner and an online application.
6. Procedure for Claiming Relief if Terminally Ill
Please see Wirral Council’s Policy for Terminally Ill residents.
7. Procedures for Relief
- Applications will be reviewed by the Revenues Team and notifications of awards or refusals will be sent within 21 working days of receiving all necessary information.
- The amount of relief applied is at the discretion of Wirral Council.
- Processing Officers approve awards up to £1,500; Team Leader approval is required above £1,500.
- Exceptional arrears cases require Management approval.
- Care Leavers will be processed based on Council records.
- Terminal illness cases follow the standard application process and must provide all necessary information.
- A quarterly Financial Management Report for hardship cases paid or refused will be sent to the Section 151 Officer.
- Appeals follow Section 16 of the Local Government Finance Act 1992, with the initial request to Wirral Council and escalation to the Valuation Tribunal if necessary.
- Class determinations and policy amendments require Policy & Resources approval.
8. Procedure for Reviewing Decisions
Under Section 16 of the Local Government Finance Act 1992, applicants dissatisfied with the Council’s decision on a Section 13A Discretionary Relief application may appeal in writing to Wirral Council.
Upon receipt, the Council will review the request and any additional information against the policy criteria. If the decision is upheld and the applicant remains dissatisfied, they may escalate the appeal to the independent Valuation Tribunal for England.
9. Policy Review
Wirral Council will review this Section 13A(1)(c) policy annually.
