Cornwall Council Tax Hardship Fund and Exceptional Relief

What Exceptional Relief Covers

Cornwall's working-age Council Tax Support caps at 75%, leaving every working-age claimant to pay at least 25% of their bill. For households already stretched by Universal Credit deductions, low wages, or disability-related costs, that 25% can be unmanageable.

Exceptional Relief exists specifically for this gap. Under Section 13A(1)(c) of the Local Government Finance Act 1992, Cornwall Council can reduce or wipe out the remaining council tax liability on a case-by-case basis. A successful award can cover up to 100% of whatever the main scheme left unpaid — the 25% minimum, taper deductions, non-dependant deductions, any of it.

How to Apply

The application has three parts, and you need all three:

1. The Exceptional Relief application form. Available through Cornwall Council's benefits pages on cornwall.gov.uk. This covers your basic household details and explains why you're in hardship.

2. The Better Off Calculator. Cornwall requires you to complete the Policy in Practice calculator, which maps your full household income against essential expenditure. At the end of the calculator, select "Share with an adviser" and choose "Crisis and Resilience Team" as the recipient. This step is mandatory — the council won't process your application without it.

3. Two months of bank statements. Complete statements for every current and savings account in the household, covering the two most recent consecutive months. Every account, not just the main one.

Who Decides

The Crisis and Resilience Team reviews your application. They look at the gap between your essential outgoings and your income, any medical conditions or disability costs, and whether you've explored other options (payment re-profiling, UC budgeting advance, council tax instalment changes).

The award is discretionary — there is no automatic right to it. Successful awards can cover up to the full remaining balance, but the amount is decided case by case.

The Crisis and Resilience Fund

Separate from Exceptional Relief, Cornwall also participates in the national Crisis and Resilience Fund (CRF), which replaced Discretionary Housing Payments for local authority crisis support from April 2026. The CRF operates on a cash-first model using Post Office cash-out vouchers, and it covers immediate crisis needs beyond council tax — food, energy, essential household items.

If your council tax shortfall is part of a wider financial emergency, the CRF may help alongside or instead of Exceptional Relief. Cornwall Council's helpline (0300 1234 121) can direct you to the right application.

Other Options for the 25% Gap

Before applying for Exceptional Relief, two simpler steps may help. You can ask Cornwall Council to re-profile your remaining council tax over 12 monthly instalments instead of 10, which reduces each payment. And if you haven't yet checked whether a non-dependant deduction exemption applies to your household (disability benefits, for example, cancel the deduction entirely), fixing that could reduce the gap.

If you're already facing arrears, a liability order, or enforcement agents, contact StepChange (0800 138 1111) or National Debtline (0808 808 4000) before doing anything else.

The Cornwall Council Tax Reduction guide walks through the Exceptional Relief application step by step, including what the Crisis and Resilience Team looks for and how to present your household budget.

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