Brent Section 13A Discretionary Council Tax Reduction: Terminal Illness and Exceptional Hardship

What Section 13A(1)(c) Actually Is

Section 13A(1)(c) of the Local Government Finance Act 1992 gives every billing authority in England a discretionary power to reduce or eliminate a resident's council tax liability. It sits alongside the main Council Tax Reduction scheme — so even if you're already receiving CTR, this is a second layer of support the council can apply on top.

In Brent, Section 13A powers are used in two main ways: the Discretionary Council Tax Hardship Fund and the terminal illness reduction.

The Discretionary Hardship Fund

Brent maintains a dedicated hardship fund backed by a £1.5 million annual allocation, specifically designed for residents impacted by the 35% minimum payment requirement and wider cost-of-living pressures.

Who can apply:

You need to be an existing CTR recipient who still can't afford the remaining council tax bill after your standard reduction has been applied. The fund is aimed at people in exceptional financial circumstances — it's not an automatic top-up.

How to apply:

Submit a written application titled "Section 13A(1)(c) Hardship Application" to Brent Council's Revenues and Benefits service. You'll need to provide:

• Evidence of your income and essential living expenses
• Bank statements showing your current financial position
• An explanation of why the remaining council tax liability after CTR causes exceptional hardship

What you get:

Awards are temporary. They apply strictly to the tax year in which they're granted and don't create an ongoing entitlement. Each year you'll need to reapply if your circumstances remain difficult.

If you're refused:

A Section 13A refusal carries a formal right of appeal to the Valuation Tribunal for England (VTE). This is a statutory right — the council cannot deny you access to this appeal route.

Terminal Illness Reduction

Since 1 October 2026, Brent has operated a specific discretionary reduction for residents with a terminal diagnosis. This is separate from both the main CTR scheme and the general hardship fund.

How it works:

• You need an SR1 form — this is a medical form completed by your GP, hospital consultant, or specialist nurse confirming a terminal illness
• The reduction can cover up to 100% of your council tax liability
• It continues for two months after the resident's death, helping the household during the immediate bereavement period

The SR1 form is the same document used for fast-tracked DWP benefits under the special rules for terminal illness. If you've already obtained one for PIP or Universal Credit, you can use it for this application too.

How Section 13A Fits With Standard CTR

The standard CTR scheme is applied first. Section 13A discretionary relief then addresses whatever liability remains. The sequence:

1. Apply all statutory discounts (Single Person Discount, SMI exemption, etc.)
2. Apply your CTR reduction (up to 65% for working-age Band 1)
3. Section 13A relief reduces the remaining balance — potentially to nil

This means that even under Brent's 35% minimum payment rule, a resident in extreme hardship or with a terminal illness can have their entire bill covered through the combination of CTR and Section 13A relief.

Who Should Apply

The hardship fund isn't only for people in crisis, though it's designed for genuine financial difficulty. Consider applying if:

• Your CTR award still leaves you unable to meet basic living costs
• You've experienced a sudden change in circumstances that the standard scheme doesn't fully address
• You're on a low income with no savings but the 35% minimum payment is unaffordable alongside rent, utilities, and food
• You or a household member has received a terminal diagnosis

The £1.5 million fund allocation suggests Brent expects significant demand — this isn't a token budget. The council recognised when introducing the 35% minimum that some residents would need additional support to manage the transition.

Practical Steps

For the hardship fund, gather your evidence before you apply. The council wants to see a clear picture of your finances — not just your council tax situation, but your full household budget. Bank statements, benefit award letters, rent receipts, and utility bills all strengthen your case.

For terminal illness relief, the SR1 form is the critical document. Your GP or specialist can complete one — you don't need to wait for a specific stage of illness. Under the special rules for terminal illness, the form is issued when a clinician considers that death could reasonably be expected within 12 months.

Our Brent Council Tax Reduction guide includes a hardship application checklist and walks through how to build a strong case for discretionary relief, including what evidence the council typically expects and how to structure your written submission.

If you need immediate help with council tax debt, contact StepChange on 0800 138 1111 or National Debtline on 0808 808 4000. For local support, Citizens Advice Brent (0808 278 7898) can help you prepare a hardship application.

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