This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government
This document provides information on discretionary discounts under section 13A of the Local Government Finance Act 1992.
Localising support for Council Tax: The Collection Fund (Council Tax Reductions) (England) Directions 2013
Ref: ISBN 9781409838258 PDF, 40KB, 7 pages
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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.