Discretionary Hardship Council Tax Reduction Scheme

The Council and its partners offer a range of support to households on low incomes, such as:

  • The Local Council Tax Support Scheme (LCTSS) Council Tax Support to help people on benefits and low incomes with the cost of Council Tax. The amount awarded is dependent upon an assessment of the level of income and capital, the number, age and circumstances of people in the claimant’s household.  The LCTSS can be back dated in certain circumstances where it is shown there is a good cause for a maximum of six months.
  • Council Tax Discounts for households if you are:
    1. A single person
    2. a care leaver
    3. an apprentice
    4. a student
    5. a carer to someone other than your partner, spouse or dependent children under the age of 18
    6. in a care home, hospital or hostel
    7. have a severe mental impairment
    8. have served time in detention (e.g., in prison)
  • For help with benefit related income support, housing and childcare costs the government offer Universal Credit
  • The Council, through its partners, offers help from the Household Support Fund for costs with energy, food, financial and debt support this funding has been provided to:
    1. Mid-Surrey Community Fridges
    2. Foodbanks in Dorking, Epsom and Ewell
    3. BESOMs – Dorking and Ashtead
    4. The meeting Room
    5. East Surrey Domestic Abuse Service
  1. Residents requiring support should contact the organisations directly
  • Surrey County Council has a Surrey Crisis Fund to help those struggling with the cost of living and households requiring financial assistance with food, toiletries, essential household items and certain utility costs.

Households are advised to apply for the funding that is available to help them for help with their Council Tax costs, particularly the Local Council Tax Support Scheme.

The Council may, in exceptional circumstances, make a discretionary reduction of Council Tax to provide further financial assistance for households suffering extreme hardship.  This is known as the Discretionary hardship scheme and is provided under Section 13A of the Local Government Act 1992.

The Council has discretion to award an exceptional hardship reduction in a particular case and discretion as to the amount of the discount offered and the period for which it is made.

Between 2020 and 2023 the Council received additional funding from Government to provide a Council Tax hardship scheme during the Covid Pandemic and the ‘Cost of Living Crisis’.  However, from 1st April 2024 the Council is no longer in receipt of funding from Government for this purpose.  As such the cost of providing discretionary Council Tax reduction for exceptional hardship will fall on other Council Tax payers in our district.

An exceptional hardship reduction may be granted where a person has made a claim for exceptional hardship.

Cases will be considered where a person is already in receipt of local Council Tax support but still has a liability for Council Tax and where:

  • A person is suffering exceptional financial hardship and,
  • A person has a physical or mental disability or terminal illness,
  • A person is a carer for someone with a physical or mental disability or terminal illness, and
  • they do not qualify for any exemptions or discounts already referred to in paragraph 2

Cases will be considered on a case-by-case basis, and any award and amount of award will be at the discretion of the Council’s Executive Head of Service (Finance and Strategy) (Section 151 Officer).  There will be no right of appeal to the decision.

The grant of a discretionary reduction for Council Tax in the case of exceptional hardship under this policy is a one-off reduction in relation to the Council Tax liability for the year in which the application is received.  There will be no entitlement to an on-going reduction for any future liabilities.  Determination of any reduction will consider whether previous applications have been made.

Latest Update

Last updated: July 2024

Approval of changes: Executive Head of Service (Finance and Strategy)
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