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Council Tax Discretionary Reduction

We can reduce your Council Tax in exceptional cases. We can only do this for circumstances covered in our policy.

Generally, we will only reduce your Council Tax in exceptional circumstances, or if you find yourself suffering exceptional financial hardship.  If you are a Police Special Constable, you may also qualify for a reduction.  Details can be found in our   policy (PDF) [273KB] .  

Any reduction is granted under Section 13A(1)(c) of the Local Government Finance Act 1992.  The cost of any reduction is met by increasing the charge to the other Council Taxpayers of the District.  Each case will be considered on its own merit.

The 2023/24 Council Tax Discretionary Reduction Policy includes details on how we will deliver the Council Tax Support Fund.

How to apply

If you wish to apply for a reduction, you should write or send an e-mail to us explaining why you think we should reduce your Council Tax. If you are applying because of financial hardship, you will need to tell us about your income and what you spend. 

Before you apply for a Section 13A Council Tax reduction you must:

  • take all reasonable steps to resolve the problems that are causing you hardship
  • check your entitlement to, and apply for, any other relevant Council Tax reductions. See Can I get a Council Tax Reduction?

We will need evidence of your situation and details of what you have done to try to resolve the problems. We will also need to be sure that if you are in arrears with your Council Tax, this is for a genuine reason - not simply because you have chosen not to pay.

Police Special Constables

From 1 April 2021 Police Special Constables are included as a class of taxpayer who can apply for a reduction. The following conditions must be met:

  • The Police and Crime Commissioner for Lincolnshire has confirmed that you were a Special Constable and undertook sufficient hours of duty to qualify for the reduction; 
  • You are liable for Council Tax in the district and the property is your sole or main residence;
  • You do not already receive two 25% Council Tax discounts; and 
  • You are up to date with payment of your Council Tax as at the end of the financial year.

If you meet the criteria, please contact us by email or post and provide a copy of the letter issued to you by the Police and Crime Commissioner for Lincolnshire confirming that you undertook sufficient hours of duty.

Other short term help we can give people in difficult circumstances

If you get Housing Benefit or Universal Credit Housing Costs and need extra help to pay your rent, see discretionary housing payments  Also see details of other support available on the Cost of Living Support page