Wirral Section 13A Hardship Fund: How to Apply for Extra Council Tax Help

What the Section 13A Fund Is

Section 13A(1)(c) of the Local Government Finance Act 1992 gives billing authorities the power to reduce or write off council tax in individual cases of exceptional hardship. Wirral uses this power to run a discretionary hardship fund alongside its main Council Tax Reduction scheme.

For 2026/27, the council doubled the fund to £200,000 — a direct response to the impact of cutting the maximum working-age CTR from 82.5% to 50%. The fund exists specifically for residents who genuinely cannot afford the minimum 50% payment even after receiving their CTR award.

This is not the same as Council Tax Reduction. CTR is calculated automatically using the five income bands. The Section 13A hardship fund is a separate, discretionary application that the council considers on a case-by-case basis.

Who Should Apply

The fund is aimed at working-age households facing severe financial distress after the 2026/27 scheme changes. Typical applicants are people who:

• Receive the maximum CTR award (Band 1, 50% discount) but still cannot cover the remaining 50% of their bill
• Have experienced a sudden income shock — job loss, relationship breakdown, serious illness — on top of the increased minimum payment
• Have exhausted other avenues, including budgeting adjustments and benefit maximisation

The fund is not limited to CTR recipients. If your income is too high for CTR but a crisis event has left you unable to pay your council tax, you can still apply — though the assessment will be tougher.

How the Application Works

Contact Wirral Council's revenues department and request the Section 13A application process. The application requires a full income-and-expenditure declaration showing that your household expenses genuinely exceed your income and that you have no other financial assets to draw on.

You will need to provide:

• Complete income details — wages, benefits, any other household income
• Full expenditure breakdown — rent or mortgage, utilities, food, transport, childcare, debt repayments, essential outgoings
• Bank statements — recent statements showing your actual spending and balance
• Evidence of the hardship trigger — redundancy letter, medical evidence, separation documentation, or whatever precipitated the crisis

The council reviews the application and makes a discretionary decision. There is no automatic entitlement — even if your figures show a clear deficit between income and expenditure, the council retains discretion over whether and how much to award.

What the Fund Can Do

A successful application can reduce or completely write off your remaining council tax liability for the period covered. The relief might be time-limited — covering one quarter or six months rather than the full year — depending on your circumstances and the council's assessment of whether your hardship is temporary or ongoing.

The award is credited to your council tax account, reducing what you owe. It does not come as a cash payment.

Related Support

Section 13A is not the only safety net. Wirral's Crisis and Resilience Fund (which replaced the Household Support Fund from April 2026) has a total allocation of £5.76 million for 2026/27 and can help with food, energy and housing emergencies. This is separate from the council tax hardship fund and covers broader financial crises.

If you are struggling with council tax arrears rather than current payments, free debt advice is the right first step: StepChange (0800 138 1111), National Debtline (0808 808 4000), or Citizens Advice Wirral (0808 278 7848). These services can negotiate payment plans and protect you from enforcement action while the hardship application is being processed.

Our Wirral Council Tax Reduction guide includes a Section 13A hardship preparation sheet that helps you structure the income-and-expenditure declaration the council requires.

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