Plymouth Council Tax Exceptional Hardship Fund

What the Exceptional Hardship Fund Is

Plymouth City Council runs an Exceptional Hardship Fund (EHF) under Section 13A(1)(c) of the Local Government Finance Act 1992. It's a discretionary, cash-limited fund that provides short-term help with the Council Tax balance that remains after your Council Tax Support award.

Under Plymouth's working-age scheme, the maximum Council Tax Support is 80% — so even at the highest discount, you still owe at least 20% of your bill. The EHF exists for households where paying that remaining 20% would cause genuine financial hardship.

The Eligibility Requirement Most People Miss

You must already have an active Council Tax Support award to apply for the Exceptional Hardship Fund. This is the rule that catches people out.

If your CTS was refused — because your capital exceeds £6,000, or your income puts you in Band 5 with 0% support — you cannot access the hardship fund. It's designed to supplement existing support, not replace it.

This creates a genuine gap in Plymouth's safety net. A household with £6,100 in savings and zero income gets no CTS and no access to hardship relief. If your capital is near the limit, check whether any part qualifies for an exclusion under the scheme before deciding what to do.

How to Apply

You can apply online through Plymouth City Council's dedicated Exceptional Hardship form or by calling 01752 668000 if you can't manage the online process.

The application requires a detailed breakdown of:

• Weekly household income — every source, including benefits
• Weekly expenditure — rent or mortgage, utilities, food, transport, debt repayments
• Outstanding debts — credit cards, loans, arrears on other bills
• Personal circumstances — health conditions, caring responsibilities, recent life changes
• Why you cannot rearrange your finances — the council wants to understand what you've already done to manage the shortfall

Be thorough. The more clearly you document your financial position, the stronger your case. Vague statements about being "unable to pay" carry less weight than a detailed income-and-expenditure breakdown showing that after essential costs, there's genuinely nothing left.

What the Fund Can and Cannot Do

The EHF provides short-term grants, not permanent ongoing support. An award typically covers a specific period — often a few months — rather than the full financial year. The council reviews your circumstances and may extend the award if your situation hasn't changed.

The fund cannot cover:

• Council Tax Reduction overpayments or general Council Tax arrears, except where the council approves a backdated EHF award specifically to settle arrears
• Shortfalls caused by DWP sanctions, except where the council approves a backdated EHF award specifically to settle arrears

If Your Application Is Refused

EHF decisions are discretionary — they sit outside the normal statutory appeal process used for main Council Tax Support disputes. You cannot take a refused EHF application to the Valuation Tribunal for England.

What you can do is request an internal review by writing to Plymouth City Council at PL1 3BJ. Explain why you believe the decision was wrong and include any additional evidence you didn't submit originally. While it's not a formal appeal, councils do reverse discretionary decisions when presented with stronger evidence.

If the remaining 20% minimum payment is causing genuine financial hardship, the Plymouth Council Tax Reduction Guide walks through the EHF application step by step — including how to present your income-and-expenditure breakdown and what the council's assessment team is looking for.

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