Section 13A council tax hardship relief: a discretionary power most people never hear about
This scheme is open.
England and Wales only.
Section 13A of the Local Government Finance Act 1992 — substituted by the Local Government Finance Act 2012 — gives a council a discretionary power to reduce your council tax bill, including, in principle, right down to nothing, beyond any reduction you already get under its standard Council Tax Reduction scheme. It is not a benefit you can claim, and there is no entitlement to it. It exists in statute, and it is not widely explained to the public.
“in any case, may be reduced to such extent (or, if the amount has been reduced under paragraph (a) or (b), such further extent) as the billing authority for the area in which the dwelling is situated thinks fit.”
What this power actually is
The standard Council Tax Reduction scheme that every council runs is made under a different part of the same section of the Act. Section 13A(1)(c) is separate: it gives a billing authority a general discretion to reduce council tax liability further, on top of any reduction already applied, in an individual case or for a whole class of case that it decides on.
Unlike Council Tax Reduction, there is no dedicated GOV.UK consumer guide setting out how to use this power. The primary source is the legislation itself, which is one reason this power is not widely known.
“S. 13A substituted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 10(1)”
How far the discretion reaches
The Act is explicit that the power is not limited to a partial reduction.
“The power under subsection (1)(c) includes power to reduce an amount to nil.”
“The power under subsection (1)(c) may be exercised in relation to particular cases or by determining a class of case in which liability is to be reduced to an extent provided by the determination.”
In other words, a council can use it to decide one household’s case on its own facts, or to set a standing policy for a defined category of circumstances. The legislation does not itself list what those categories should be — that is left to each council.
How you would ask your council to use it
Although the outcome is discretionary, the law requires every council to have a procedure for someone to apply.
“A scheme must state the procedure by which a person can apply to the authority for a reduction under section 13A(1)(c).”
In practice, this usually means contacting your council’s revenues or council tax team directly and asking about a discretionary reduction under section 13A, separately from a standard Council Tax Reduction application. Some councils describe this internally as a hardship fund or discretionary relief; the underlying legal power is the same section either way.
What this page cannot tell you
There is no published national data on how often councils grant a section 13A reduction, what kind of circumstances tend to succeed, or how much a typical award is worth. Anything claiming to know your odds of success, or telling you exactly how to word an application to improve your chances, is going further than the legislation itself supports.
If you are already behind on council tax, a section 13A request is not a substitute for dealing with the arrears themselves. Council tax arrears are a priority debt with real enforcement consequences, and a free debt adviser can help you look at the whole picture — including whether a section 13A request, a standard Council Tax Reduction application, or something else entirely fits your situation.
Common questions
What is section 13A council tax relief?
It is a discretionary power under section 13A of the Local Government Finance Act 1992 (substituted by the Local Government Finance Act 2012) that lets a council reduce, or in principle wipe out, a council tax bill beyond any standard Council Tax Reduction already applied.
Is section 13A relief a benefit I can claim?
No. There is no entitlement to it. It is a discretionary power a council may choose to use in a particular case; it is not a scheme with fixed eligibility rules you can meet automatically.
Can a council reduce my council tax to nothing under section 13A?
The legislation allows a council to reduce the amount to nil, but whether it does so in any individual case is entirely up to the council.
How do I apply for a section 13A reduction?
Councils are required to have a procedure for applications, so contact your council’s revenues or council tax team and ask about a discretionary reduction under section 13A. There is no national application form.
What are my chances of getting a section 13A reduction?
There is no published data on how often these requests succeed, so this page cannot give you an honest figure. Asking does not cost anything, but it is not guaranteed to lead anywhere.
Does this apply if I live in Scotland or Northern Ireland?
This particular provision is section 13A of the Local Government Finance Act 1992, which forms Part I of that Act, applying to England and Wales. Scotland and Northern Ireland have separate legislation and separate council tax and rating systems.
Related guides
- Council Tax Reduction: how much you could get off your bill
- The Crisis and Resilience Fund: help from your council in England
- Discretionary Housing Payments: what changed, and how Wales still runs it
- Debt Relief Order (DRO): what it is and how to apply
- Breathing Space: temporary protection from your creditors
Information on this page was checked against the official guidance on 25 August 2026.
This is general information, not financial or legal advice. Money Decisions UK is not authorised by the Financial Conduct Authority and does not arrange, recommend or introduce any credit, debt or mortgage product.