Section 13A Council Tax Discretionary Relief for Care Leavers

Why There's No National Exemption

England has no blanket council tax exemption for care leavers written into law. Scotland and Wales each introduced mandatory national exemptions, but England took a different route. Instead, the Department for Education's 2016 Keep On Caring strategy encouraged — but didn't compel — each billing authority to use its existing discretionary powers to exempt care leavers locally.

The power they're encouraged to use is Section 13A(1)(c) of the Local Government Finance Act 1992, as amended by the Local Government Act 2003 and the Local Government Finance Act 2012. It lets a billing authority reduce any council taxpayer's bill by as much as it chooses, including to zero.

How Section 13A(1)(c) Works

The statute gives councils two ways to use this power:

Class-based policies set out a defined group — in this case, care leavers who meet specific criteria — and grant relief to people who qualify. Most councils that offer care leaver discounts operate this way. Under most class policies, relief is not means-tested, but age, care history, liability, and other local criteria still apply.

Individual discretionary awards are case-by-case decisions based on financial hardship. Where a council hasn't adopted a class-based care leaver policy, a young person can still apply for an individual award — but these are assessed against income, savings, and expenditure, making them harder to secure and less predictable.

The distinction matters. Under a class-based policy, the council examines your care-leaving status and age. Under an individual hardship application, the council examines your bank statements. If your council has a class policy, make sure your application is routed there — not into the generic hardship queue.

Section 13A vs Council Tax Reduction — They're Not the Same

Council Tax Reduction (CTR), sometimes called Local Council Tax Support, runs under Section 13A(1)(a) of the same Act. It's a means-tested benefit for people on low incomes. Section 13A(1)(c) care leaver relief is a different provision; under local policy it can reduce the balance remaining after CTR, sometimes to zero.

The usual calculation order is: gross liability based on your property's band; applicable statutory discounts; CTR; and then any Section 13A(1)(c) relief awarded under the local policy. The amount of that final relief depends on the policy.

Applying for CTR does not automatically trigger your care leaver discount. They are separate applications processed by different parts of the revenues system. CTR may reduce your bill partly or fully under the local scheme; any balance left is still due unless it is separately reduced through Section 13A relief.

Who Qualifies Under Most Council Policies

The care-leaving categories come from the Children Act 1989 and the Children (Leaving Care) Act 2000:

• Former Relevant Child — a person who meets the statutory definition in Section 23C(1): someone who was a Relevant Child under Section 23A, or who was looked after at age 18 and was an Eligible Child immediately before leaving care. Section 23C duties generally last until age 21, with specified education or training duties continuing in some cases; further advice and support is available on request under Section 23CZB until the 25th birthday. Council tax policies set their own age limits and many use this care-leaver category
• Qualifying Care Leaver — aged 16 to 25, left care after turning 16 but spent fewer than 13 weeks in care. Some progressive councils (like West Northamptonshire) include this category; many don't
• Eligible Child — currently looked after, aged 16 or 17. Rarely relevant for council tax since most 16 and 17-year-olds aren't liable

Age limits vary by council. Many cover ages 18 to 25, while some stop Section 13A relief at 21. Separate leaving-care support may continue for someone in higher education or on an agreed pathway plan, depending on the responsible authority. Where a policy ends relief on your 25th birthday, the council calculates a pro-rata bill from that date to the end of the financial year.

What If Your Council Doesn't Have a Class Policy

A small number of English billing authorities still haven't adopted a formal care leaver class policy under Section 13A(1)(c). In those areas, you can still apply for individual discretionary relief under the same section — it's the same statutory power, just applied on a case-by-case basis rather than to a defined class.

The application is harder: you'll need to demonstrate financial hardship, and the outcome is less certain. Your Personal Adviser can strengthen the case by citing the DfE's Keep On Caring recommendations and the council's own Local Offer obligations under the Children and Social Work Act 2017.

The Care Leaver Council Tax Claim System includes the exact statutory references and policy-checking frameworks you need — whether your council runs a class policy or you're navigating an individual application.

See more England guides →