Section 13A (1)(C) Council Tax Discretionary Relief Policy

This policy sets out Denbighshire County Council’s approach to awarding discretionary reductions in Council Tax liability under Section 13A(1)(c) of the Local Government Finance Act 1992.

Agreed by Full Council on 8 July 2025.

Contents:

Legislation

This policy is made under Section 13A, subsections (1)(c), (6), and (7) of the Local Government Finance Act 1992, as inserted by Section 76 of the Local Government Act 2003. It gives billing authorities the power to reduce Council Tax liability for individuals or groups in exceptional circumstances.

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Purpose and principles

Section 13A of the Local Government Finance Act 1992 gives local authorities the discretionary power to reduce a resident’s Council Tax liability in exceptional circumstances.

This policy outlines Denbighshire County Council’s approach to awarding discretionary relief to individuals or groups who are facing financial hardship, personal distress, or other significant challenges. Relief may be considered where there is clear evidence of exceptional circumstances and all statutory discounts, exemptions, and reductions have already been applied.

The policy is administered by the Revenues Team and is available to any Council Tax payer who meets the criteria set out within it.

The aim of this policy is to provide temporary financial support to help reduce Council Tax liability. In some cases, particularly where a class of taxpayer is affected, relief may be granted over a longer period.

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Funding and fairness

All Section 13A relief is fully funded by the Council, so we must balance an individual’s need for support against the wider interests of Denbighshire’s taxpayers. Consequently, we will only grant relief in truly exceptional circumstances, and every application will be judged on its own merits using the completed form and any supporting evidence.

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Policy Scope

Section 13A(1)(c) of the Local Government Finance Act 1992 empowers billing authorities to reduce Council Tax liability once all discounts, disregards, reliefs and exemptions have been applied.

Denbighshire County Council also operates a Council Tax Reduction Scheme.

Applications for a Section 13A(1)(c) discretionary reduction are subject to the following principles:

  • The scheme is wholly discretionary.
  • Applicants have no statutory entitlement to a reduction or payment.
  • The Council determines how the scheme operates and which awards to make.
  • If an applicant disagrees with a decision, they may request further information and lodge an appeal (see Appeals).
  • Any reduction in council tax liability will be granted only where no other financial relief is available.

Summary of Section 13A(1)(c):

  • Where a person is liable for Council Tax on any chargeable dwelling, the billing authority may reduce that liability by whichever amount it considers appropriate.
  • The authority can reduce liability down to nil.
  • This power may be applied to individual cases or to a defined class of cases, as determined by the authority.

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Categories of discretionary relief

Denbighshire may award relief under the following categories:

  • New Owners of Long-Term Empty Properties empty for over 5 years – General Renovation (3-month premium relief)
  • New Owners of Long-Term Empty Properties empty for over 12 months – Major Renovation (6-month premium relief)
  • Relief following crisis events (for example, flood or fire)
  • Support for individuals facing severe financial hardship
  • Assistance in any other exceptional circumstances

Definition: A long-term empty dwelling is a property that has been unoccupied and substantially unfurnished for a period of at least 12 months.

New Owners of Long-Term Empty Properties empty for over 5 years – General Renovation (3-month premium relief)

This relief is intended to ensure fairness where property exemptions have been used by previous owners, and incentivises buyers to bring homes back into use.

The following eligibility criteria must be met to qualify for the three-month premium relief:

  • The property must be an unoccupied and substantially unfurnished dwelling for at least 5 years, before purchase by the new owner (verified by Council tax records), and;
  • The property must be intended for use as a primary residential dwelling upon occupation and must not be used as a second home or holiday let, and;
  • The new owner must be undertaking an active scheme of general renovation to bring the property back in to use.
  • Upon approval, the premium charge is waived for the first three months after purchase

Examples of General Renovation include:

  • Cosmetic repairs (painting, decorating, new flooring)
  • Routine plumbing or electrical fixes (e.g., replacing a faulty tap or socket)
  • Installation of kitchen or bathroom without major structural work
  • Replacement of windows, doors and carpets
  • Minor plaster and ceiling repairs
  • Replacement of electric wiring and central heating system
  • Minor roof repairs
  • Treatment of damp patches 

Application:

Applications should be made online and should include all requested supporting evidence with your submission: 3-month premium relief for long-term empty properties

New Owners of Long-Term Empty Properties empty for over 12 months – Major Renovation (6-month premium relief)

This relief is intended to ensure fairness where property exemptions have been used by previous owners, and incentivises buyers to bring homes back into use.

The following eligibility criteria must be met to qualify for the six-month premium relief:

  • The property must be an unoccupied and substantially unfurnished dwelling for at least 12 months, before purchase by the new owner (verified by Council tax records), and;
  • The property must be intended for use as a primary residential dwelling upon occupation and must not be used as a second home or holiday let, and;
  • The new owner must be undertaking an active scheme of major renovation to render the property habitable, and must submit evidence of the renovation plan with their application.
  • Upon approval, the premium charge is waived for the first six months after purchase

It is expected that any major renovation works would meet the criteria for a Council Tax Class A exemption, such as substantial structural alterations or major repair works rendering the property uninhabitable.

These projects must be substantial in scope and significantly exceed the level of general repairs.

Examples of Major Renovation:

  • Structural alterations, such as removing or reconfiguring load-bearing walls
  • Stripping out internal walls, floors, ceilings, fixtures and fittings
  • Comprehensive repair schemes following fire or flood damage that affect most of the property
  • Demolition of significant sections of the building and rebuild
  • Rebuilding or extensive underpinning of foundations
  • Any other large-scale works that go well beyond routine maintenance

Application:

Applications should be made online and should include all requested supporting evidence with your submission: 6-month premium relief for long-term empty properties

Crisis Situation (e.g. Flood or Fire)

The Council will consider requests for assistance from council tax payers who have experienced an unforeseen crisis, such as a fire or flood, that has rendered their home uninhabitable. Support may be provided where the taxpayer remains liable for council tax and has no access to compensation, statutory exemptions, or insurance coverage for the event.

Application:

Applications should be sent in writing, or by email to Revenues@denbighshire.gov.uk outlining the specific circumstances, and an estimated timeframe for resolution.

Each application will be assessed on a case-by-case basis, with input from relevant services where appropriate.

Any reduction in council tax liability will be granted only where no other financial relief is available. View Period of Award.

Exceptional Personal and/or Business Financial Hardship

Before considering any application, the Council expects taxpayers to first establish whether they qualify for any statutory discounts, exemptions, or a reduction under the Council Tax Reduction Scheme.

Application:

Applicants must submit the following information as part of their application: -

  • A fully completed Council Tax Discretionary Relief application form
  • Details of all other occupiers of the property
  • A comprehensive household statement of income and expenditure, with supporting evidence. View our Income and Expenditure online form
  • A declaration confirming no realisable assets are available to settle the council tax liability

The Council will consider the following factors when assessing an application:

  • Whether other payment options have been explored, such as deferred payment arrangements or reducing non-essential expenses to clear the outstanding debt
  • Direct referral to Citizens Advice Denbighshire for free debt advice, financial advice and income maximisation.
  • The applicant’s current financial position, including income, outgoings and any recent changes
  • The circumstances existing when the council tax liability first arose
  • Steps already taken by the applicant to address or reduce the liability
  • Availability of alternative support, for example Council Tax Reduction, Discretionary Housing Payments to cover rent, or other benefits

Any Other Exceptional Circumstances

The Council will consider requests from council tax payers, or specific groups of individuals, for a reduction in their liability based on other exceptional circumstances not specifically mentioned within this policy but which align with the principles of the policy, as set out. However, the Council must be of the opinion that the circumstances relating to the application warrant further reduction in their liability for council tax having regard to the effect on other council tax payers.

Application:

Applications should be send by email to Revenues@denbighshire.gov.uk outlining the specific circumstances, and an estimated timeframe for resolution.

Each application will be assessed on a case-by-case basis, with input from relevant services where appropriate.

Any reduction in council tax liability will be granted only where no other financial relief is available. View Period of Award.

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Premium charges

When assessing a S13A application, we may remove the premium charge only, but the full standard council tax charge will remain in place.

Since properties subject to a premium already incur the base council tax rate, waiving the premium simply restores the liability to that standard level rather than reducing it further.

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Applications

Applications can be made using the online forms available, or by completed S13a application form (available from the Revenues Team) and submitted by email/post to:

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Changes in circumstances

  • The Council may review or adjust any discretionary reduction if an applicant’s circumstances change.
  • Applicants must notify the Council - by phone, email or in writing - of any changes affecting their claim within 21 days.
  • If they fail to do so, the Council may withdraw the reduction for the remainder of the year and seek repayment of any relief already granted.

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Duties of the applicant and the applicant’s household

Applicants seeking a discretionary reduction in liability must:

  • Provide the Council with any information required to assess their application.
  • Notify the Council promptly of any changes in circumstances that may affect their claim.
  • Provide any additional documentation or details reasonably requested in connection with their claim.
  • Continue making payments in accordance with their statutory obligations until the Council issues a final decision on their request for assistance under the discretionary policy.

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Award duration and notification

Denbighshire County Council’s Discretionary Reduction offers short-term financial support to help council tax payers through temporary hardship.

Discretionary reduction claims will be approved by the Principal Revenues, Benefits and Contract Manager.

The length of each award is determined at the Council’s discretion.

  • The end date will be specified in the decision notice.
  • Awards normally start on the date of application.
  • Backdating is only possible if the applicant can demonstrate good cause for a delayed application.

Each award is issued on a one-off basis and may cover either part of the council tax charge or the full amount.

  • Each award is limited to the current financial year and will automatically expire at its close; applicants must submit a new application for any subsequent financial year.
  • Funds are credited directly to the applicant’s council tax account, reducing the balance due.
  • The period of any reduced liability will be considered in conjunction with the circumstances of the Council Tax payer or dwelling.

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Notification

Once all required documentation has been submitted, Denbighshire County Council will issue a decision within 28 days or as soon as reasonably practicable thereafter.

The Council will notify the applicant in writing, either confirming an award or explaining the reasons for refusal.

Applicants must continue to pay their council tax in accordance with their most recent bill while their application is under consideration; failure to do so may result in recovery proceedings.

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Appeals process

Although the Local Government Finance Act 1992 provides no statutory right of appeal against the Council’s exercise of its discretionary powers, Denbighshire County Council will consider appeals against decisions to reject or restrict a Discretionary Reduction:

  • Appeals must be submitted in writing within 28 days of the notification date.
  • The Council will issue a response within two months of receiving the appeal.

If you remain dissatisfied with the Council’s final decision, you can escalate your appeal to the Valuation Tribunal for Wales:

Once your appeal is submitted, the Tribunal, an independent body, will review your case and notify you of the outcome in due course.

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Case law guidance

Applicants and appellants may find it helpful to review some of our previous tribunal decisions on the exercise of discretionary powers and appeals. The following cases illustrate principles you might consider when deciding whether to apply or appeal:

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