Council Tax Arrears - Petition the Council to Exercise Discretionary Write Off

Section 13A of the Local Government Finance Act 1992 states:

13A Billing authority's power to reduce amount of tax payable

(1) Where a person is liable to pay council tax in respect of any chargeable dwelling and any day, the billing authority for the area in which the dwelling is situated may reduce the amount which he is liable to pay as respects the dwelling and the day to such extent as it thinks fit.

(2) The power under subsection (1) above includes power to reduce an amount to nil.

(3) The power under subsection (1) may be exercised in relation to particular cases or by determining a class of case in which liability is to be reduced to an extent provided by the determination.

You have nothing to lose, except your council tax arrears.

Individual councils may have separate policies on exercising their discretion to reduce or write off a liability, so you need to put forward strong and persuasive grounds that continuing with enforcement of the liability is not in the best interests of the council or the taxpayer.

Example Grounds:

The liability is in all probability never going to be paid.

Enforcing the liability results in damages against the authority or council.

Enforcing the liability may result in harm to the taxpayer. (Have your doctor complete a MALG evidence form.)

The taxpayer cannot be traced, has emigrated, or has died.

There has been a mishandling of council tax benefit.

Enforcement of the liability is not conducive to the public good.

The liability forces your income below the government poverty threshold.

You can write to the council, and to your local councillor, pleading your grounds why your liability ought to be reduced or written off.

Do remember, it is not a taxpayer's right to have a liability reduced or written off. The council has discretion.

Contact your local councillor. It is usually councillors that vote on the council or make a petition to write off a council tax liability.

The object here is persuading your councillor of your case to write off the debt. Plead your case that it is in nobody's interests for the council to continue pursuing enforcement action against you because it is causing you severe hardship or mental health issues, or there is no possibility the debt is ever going to be paid off.

Plead your case to the council to write off your council tax arrears: