Help with your Council Tax bill in exceptional circumstances

When applying for the discount the request will need to be submitted in writing by the Council Tax-payer, their advocate / appointee or a duly authorised third party acting on their behalf.

Eligibility

In order to justify any discretionary discount being awarded, there must be evidence of financial hardship or unforeseen, exceptional personal circumstances that are impacting on the taxpayers' ability to pay the Council Tax.

It is not intended to replace any discounts, exemptions that could be awarded, or Council Tax Reduction. It should not be seen as a permanent solution to financial or other difficulties.

We will treat all applications on their individual merits. However, the following criteria should be met for each case:

1. The taxpayer has applied for Council Tax Reduction - the scheme which ensures that those on low incomes receive financial support towards the Council Tax due for the home in which they live.
2. The taxpayer has demonstrated that an application for a discretionary discount is one of last resort and all other potential methods by which the charge could be reduced, removed or paid, have been followed.
3. The taxpayer has provided sufficient detail about the financial hardship or unforeseen exceptional personal circumstances that impacts on their ability to pay the Council Tax upon which the application is based and has provided appropriate supporting information and evidence.
4. The taxpayer has satisfied the council that all reasonable steps have been taken by them to resolve their own situation prior to application.
5. The taxpayer has demonstrated that the Council Tax outstanding or the net liability due is not the result of deliberate non-payment or failure to make payments as required through wilful refusal or culpable neglect.

To fully understand the taxpayer's financial circumstances the applicant may be asked to provide evidence in support of their application. This may include:

• an income and expenditure statement
• documentary evidence to verify information provided on the income and expenditure statements
• evidence that all potential eligibility for ways of increasing financial resources have been explored thoroughly, and maximised
• explanations of why assets that could be realised and used to meet the Council Tax charge have not been realised
• any other relevant documentation

On their own initiative, the applicant could also provide any supporting evidence they believe might support their application.

Where the applicant has not sought financial advice from an appropriate organisation, there will be an expectation to seek such advice. 

A discretionary discount will not normally be awarded in the following circumstances:

1. Where the Council Tax liability is being met in full by Council Tax Reduction or an exemption.
2. Where we consider that there are unnecessary expenses and debts and the applicant has not taken reasonable steps to reduce these.
3. Where the Council Tax-payer has assets that could reasonably be realised and used to pay the Council Tax.
4. When an increase in the Council Tax payable arises from a failure by the applicant to notify changes in their circumstances in a timely manner or where the applicant has failed to act correctly or honestly.
5. To cover court costs or a Council Tax penalty imposed.

How to apply for a discretionary discount

Applications should be submitted in writing to the Council Tax Section and should clearly state: 

1. That it is an application for a discretionary discount.
2. The reasons why the discretionary discount is being sought.

The application should contain appropriate supporting information/evidence as mentioned above.

Email: council.tax@swansea.gov.uk
Address: The Council Tax Section, Civic Centre, Oystermouth Road, Swansea SA1 3SN

How the decision will be made

Officers of the Council Tax Section will consider all applications for a discretionary discount on their individual merits, and consideration will be given to:

• the taxpayer's personal circumstances and whether they are exceptional
• the taxpayer's evidence of financial hardship
• the taxpayer's income and access to assets or savings that could be realised to pay the Council Tax
• whether any other eligible discounts, reliefs or exemptions could be awarded
• the Council Tax account and if it is in arrears officers must be satisfied that non-payment is not due to wilful refusal or culpable neglect
• what action the taxpayer has taken or might have taken to remove the cause of the hardship
• details of any other relevant circumstances or information that has been provided / obtained

Applicants are encouraged to provide full and complete information / evidence when requesting the discount.

The amount and period of any award will be based on all the taxpayer's circumstances and will be made at our discretion The period of award will normally be a maximum of 12 months. If at the end of any award the taxpayer's circumstances remain the same, then they may submit a further application for a discretionary discount. When considering any further application, we will again seek information on what action the applicant has taken, might have taken, or has not taken over the previous award period to remove the cause of the hardship. 

It should be noted that a discretionary discount is not to be seen as a permanent solution to meeting the cost of Council Tax that is correctly levied.

How we will let you know about the decision

We will notify all applicants in writing about the final decision.  

The right to appeal

The grounds for appeal arise under section 16 Local Government Finance Act 1992. An appeal against a decision by the council to reject or restrict the award of a discretionary discount must be made in writing and must clearly set out the grounds of appeal and supply all relevant supporting documentation the applicant would like the council to consider. Applicants are encouraged to provide full and complete information / evidence when making an appeal.

The decision will be reviewed by an officer other than the original decision maker. If the taxpayer is still dissatisfied, they may appeal to the Valuation Tribunal for Wales. If the taxpayer receives no response from the billing authority in respect of their appeal within 2 months, they may appeal directly to the Valuation Tribunal for Wales. 

How is the discount funded?

There are financial implications for other taxpayers in awarding any discretionary discounts other than those currently available under the statutory legislation. The financial burden of such discounts has to be met in full by the council so is funded through an increase in the general level of Council Tax for the other taxpayers in the area.

We must therefore balance the need of the individual taxpayer requiring financial support against the interests of the other Council Tax-payers within Swansea who would pay for the discretionary discount to be given to the applicant, if it is allowed.

Protection of public funds

We are committed to the fight against fraud in all its forms. Any applicant who tries to fraudulently claim a discretionary discount might have committed an offence under the Fraud Act 2006. 

If we suspect that fraud may have occurred, the matter will be investigated, and this could lead to criminal proceedings.