Council Tax Support Fund Policy 2023/2024

The government recognises the impact of rising bills and have announced additional funding of £100 million for local authorities to support the most vulnerable households in England through the Council tax Support Fund.

Total funding available

Charnwood Borough Council have been allocated £202,984.00 to provide additional support to reduce Council Tax bills during the 2023-24 financial year, to households already receiving Council Tax Support.

A proportion of the Council Tax Support fund will be used to support applicants who also require additional assistance through the Local Discretionary Council Tax Support scheme.

The Council will prioritise the allocations of funds to the Local Council Tax Support Scheme. Funds may be moved between the Local and Discretionary schemes to ensure financial support is available.

Council Tax Support Fund guidance - GOV.UK (www.gov.uk)

Reduction to Council Tax liability for Council Tax Support claimants

Using our discretionary powers under section 13A of the Local Government Finance Act 1992. Charnwood Borough Council will use funding from the Council Tax Support fund to supplement the Local Council Tax Support Scheme, to reduce the Council Tax liability of individuals receiving Local Council Tax Support, who have an outstanding liability, by up to £25, within the 2023-24 financial year.

Where a taxpayer’s liability for 2023-24 is, following the application of Local Council Tax Support, less than £25, then their liability will be reduced to nil. Where a taxpayer’s liability for 2023-24 is nil, no reduction to the Council Tax bill will be available and those bills will not be credited.

Eligibility for Local Council Tax Support will automatically qualify an applicant for this discount. No separate claim will be required for reduction to be applied under this scheme.

Council Tax reductions have been applied from the beginning of 23-24 financial year for existing Local Council Tax Support customers and is reflected in the Council Tax bill dated 6^th March 2023. The funding will be available for applicants who become eligible for Local Council Tax Support during 2023-24 until the funds have been exhausted.

If a taxpayer moves address during the 2023-24 financial year, and has already received a £25 support payment, no further payment will be payable, unless the customer qualifies under the Council Tax discretionary award scheme.

Financial assistance through this support scheme will not affect the eligibility of the recipient to any other benefit.

Reduction to Council Tax liability for Discretionary Council Tax Support claimants

If claim for discretionary Council Tax Support claim is successful and the applicant still has Council Tax liability, an additional amount of up to £25 will be considered under this scheme.

No separate claim will be required for reduction to be applied under this scheme.

Ending entitlement to Local Council Tax Support or liability for Council Tax

If a claimant is no longer entitled to Local Council Tax Support, the amount received from this support fund will be recovered from the Council Tax account and may be applied to a new liability or returned to the fund.

If a claimant’s liability to pay Council Tax ends or they become exempt from paying Council Tax, the support receive from this scheme will be recovered from the Council Tax account.

Notification of award

If Charnwood Borough Council make a reduction to Council Tax liability under this scheme, a notification letter will be issued to the applicant.

If more than one Local Council Tax Support applicant is liable for Council Tax at the same address, separate awards and notification letters will be issued to each applicant.

Monitoring and reporting

Charnwood Borough Council will record and monitor all expenditure under the Local Council Tax Support Fund. The data will be used to complete quarterly DELTA returns at the government’s request.

Policy Review

This policy has been written in line with the government guidance. It will be subject to dynamic review as circumstances dictate and in line with future amendments that may be announced by the government.