REVENUES AND BENEFITS SERVICE COUNCIL TAX DISCRETIONARY RELIEF POLICY 2014/2015

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Griselda Stafford
8 years ago
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1 REVENUES AND BENEFITS SERVICE COUNCIL TAX DISCRETIONARY RELIEF POLICY 2014/2015 Page 1 of 6

2 Policy Statement Sandwell MBC s objective is to treat each and every application for Council Tax Discretionary Relief on it s individual merits. Background The Council is aware of its duties and powers in accordance with section 13A of the Local Government Finance Act 1992 as amended by section 76 of the Local Government Act This Policy sets out how the Council will use its powers and the criteria that must be satisfied. Section 13A of the Local Government Finance Act 1992 empowers a billing local authority as follows. (1) Where a person is liable to pay Council tax in respect of any chargeable dwelling and any day, the billing authority for the area in which the dwelling is situated may reduce the amount which he is liable to pay as respects the dwelling and the day to such extent as it thinks fit. (2) The power under subsection (1) above includes power to reduce an amount to nil. (3) The power under subsection (1) 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. Council Tax Discretionary Relief Policy Purpose The purpose of this policy is to specify how Sandwell MBC will administer requests for relief from payment of Council Tax and to indicate some of the factors that will be considered when deciding if relief may be granted. Each case will be treated strictly on it s merits and all customers will be treated equally and fairly. Page 2 of 6

3 Statement of objectives Sandwell MBC will consider applications for relief from payment of Council Tax under the provisions of Section 13A of the Local Government Finance Act 1992 as amended by section 76 of the Local Government Act In administering applications Sandwell MBC will ensure that each application will be given due regard on its own merits in accordance to the criteria and process laid down by the Council. Criteria for using powers The Council will consider using its powers to reduce Council tax liability for any Council tax payer or class of payer (as per para 3 of the regulation). Each case will be considered on its merits however the following criteria should be met for each case: Requests for reductions in Council tax liability will be required in writing from the customer, their advocate/appointee or a recognised third party acting on their behalf with; a full explanation as to why the relief is requested, the period for such relief is claimed, details of the applicants financial circumstances. There must be evidence of hardship or personal circumstance that justifies a reduction in Council Tax Liability. The Council must be satisfied that the customer has taken reasonable steps to resolve their situation prior to application. The Council s finances allow for a reduction to be made. In the case of an unoccupied property it must not be the sole or main residence of a customer. The customer does not have access to other assets that could be realised and used to pay Council tax. The customer is not entitled to a reduction in Council Tax under the Council s Local Council Tax Reduction Scheme policy. Applications should only be granted in extreme circumstances and where all other eligible discounts, reliefs or exemptions have been granted. Page 3 of 6

4 Period of award Relief will only be granted to the end of a tax period in which the relief is requested. Responsible officers Director of Strategic Resources Revenues and Benefits Service Manager The responsibility for making discretionary decisions will rest with the Director of Strategic Resources. The Revenues and Benefits Service Manager will liaise with the customer in each case to obtain sufficient detail (in line with the criteria as laid out in this policy) to make a decision in their case. Decision making process The Council will decide every application for relief where the customer has satisfied the required criteria as laid out in this policy. The decision making process will involve, at stage1, The Revenues and Benefits Service Manager making a recommendation to the Director of Strategic Resources after considering each case on its merits against the information provided by the customer. Stage 2. The Director of Strategic Resources will decide whether to award discretionary relief. Page 4 of 6

5 Changes of Circumstances The customer has a duty to notify the Council where a change in circumstance would affect the granting of relief. The Council can revise relief to take account of a change in circumstance. Notification The Council will notify a customer of its decision within 14 days of receiving sufficient information to make a decision. The right to seek a review Under the Local Government Finance Act 1992, there is no right of appeal against the Council s use of discretionary powers. However, the Council will accept a customer s request for a re-determination of its decision. The review process will involve consideration of the request on its merits by the Director of Strategic Resources. The Council will consider whether the customer has provided any additional information against the required criteria that will justify a change to its decision. Notification of review / re-determination decision The Council will notify a customer of its decision within 14 days of receiving a request for a review/re-determination. Equalities An initial impact assessment has been carried out on this policy. Policy endorsement This policy has been approved and endorsed by the Council s Strategic Resources Cabinet Advisory Team. Page 5 of 6

6 Policy review The policy will be reviewed annually, or sooner if appropriate, to take account of operational adjustments and or changes to legislation. The Council will seek for amendments to this policy to be approved through the Strategic Resources Cabinet Advisory Team. Page 6 of 6

Barnsley Metropolitan Borough Council Council Tax Discretionary Relief Policy 2015/16

Barnsley Metropolitan Borough Council Council Tax Discretionary Relief Policy 2015/16 Introduction Under Section 13A of the Local Government and Finance Act 1992 the Council has the power to reduce the