Section 13A Discretionary Council Tax Reduction in Bolton

What Section 13A(1)(c) Does

Section 13A(1)(c) of the Local Government Finance Act 1992 gives every English billing authority the power to reduce or write off an individual council tax bill entirely. It's separate from the main Council Tax Reduction scheme — while CTR follows a formula based on income, capital, and household composition, Section 13A discretionary relief is a judgment call by the council based on exceptional circumstances.

In Bolton, this power is used primarily to help residents facing severe short-term financial hardship that the standard CTR scheme doesn't adequately cover. The most common scenarios include residents who receive maximum CTR but still can't afford the 17.5% minimum payment, people hit by sudden income loss from bereavement, domestic abuse, or health crisis, and households where welfare reform changes have created a shortfall between benefits received and council tax owed.

How It Differs from Standard CTR

Standard CTR is your entitlement — if you meet the income and capital thresholds, the council must award it. Section 13A is discretionary — the council chooses whether to grant it, and for how much. There's no formula, no guaranteed outcome, and no automatic right to a specific amount.

Bolton Council's policy requires applicants to demonstrate that:

• They've applied for all other available benefits and discounts first
• Their disposable income after essential living costs is genuinely insufficient to cover the remaining council tax
• Exceptional circumstances exist that justify the reduction
• The hardship arises from a personal crisis, severe medical hardship, or sudden loss of income

The relief can range from a partial reduction to clearing the full remaining balance. Each application is assessed individually.

What You Need to Apply

The application requires a detailed household income and expenditure statement. Bolton Council needs to see:

• All sources of household income (wages, benefits, pensions, any other payments)
• Essential expenditure (rent/mortgage, utilities, food, transport, childcare, debt repayments)
• Evidence of the exceptional circumstances (redundancy letter, medical evidence, domestic abuse support letter)
• Confirmation that you've claimed everything you're entitled to (CTR, single person discount, Housing Benefit or UC housing element, Pension Credit if applicable)

The council compares your essential outgoings against your income. If there's a genuine shortfall after covering basics, and the circumstances are exceptional, the case for relief is strong.

How to Apply

Use the dedicated discretionary reduction form on the Bolton Council website; the council's policy also accepts a letter of application. For help with the application, contact the Revenues and Benefits Service on 01204 331599 or email [email protected] with your council tax account number.

There's no fixed deadline for applying, but the sooner you apply, the sooner any relief takes effect. If you're already facing recovery action, contact the Council Tax team before the next deadline and ask whether they can agree a payment arrangement while the application is considered.

After the Decision

If the council grants the relief, your account is credited and your bill reduced accordingly. If the application is refused, you can request a written internal review within one calendar month. If the review upholds the refusal, you can appeal to the Valuation Tribunal for England within two calendar months of receiving the council's written review decision — the appeal is free.

For the full picture of how Section 13A works alongside standard CTR, non-dependant deductions, statutory discounts, and the appeals process, see the complete Bolton CTR guide. The guide includes a printable Hardship Application Checklist that walks through the income and expenditure statement step by step.

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