Section 13A – Council Tax Remission

Under Section 13a 1c of the Local Government Finance Act 1992 (as inserted by Section 76 of the Local Government Act 2003), the Council has the power to reduce liability for Council Tax in relation to individual cases or class(es) of properties that it may determine and where national discounts and exemptions cannot be applied.

There are financial implications in awarding any discounts other than those currently available under the statutory legislation and the financial burden of Section 13A discounts has to be met 100% by the Council so is funded through an increase in the general level of Council Tax for other taxpayers. The Council must therefore balance the need of the individual Taxpayer requiring financial support against the interests of the Council Taxpayers within Bridgend.