Guidance

Localising support for Council Tax: The Collection Fund (Council Tax reductions) (England) Directions 2013

This document provides information on discretionary discounts under section 13A of the Local Government Finance Act 1992.

• From: Ministry of Housing, Communities & Local Government (2018 to 2021)
• Published: 18 March 2013

Applies to England

Documents

Localising support for Council Tax: The Collection Fund (Council Tax Reductions) (England) Directions 2013

Ref: ISBN 9781409838258

PDF, 40 KB, 7 pages

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Details

From 11 April 2022 these Directions have been revoked and replaced by The Collection Fund (Council Tax Reductions) (England) Directions 2022.

At present, the full cost of section 13A discretionary discounts, which gives billing authorities the flexibility to grant reductions or exemptions on an individual basis or for a class of council taxpayers, are borne by the billing authority in accordance with the Collection Fund (Council Tax Reductions) (England) Directions 2003.

The Collection Fund (Council Tax Reductions) (England) Directions 2013 will replace the 2003 Directions to ensure only discretionary discounts under section 13A(1)(c) of the new section 13A of the Local Government Finance Act 1992 (inserted by the Local Government Act 2012) will continue to be borne by the billing authority.

Published 18 March 2013