Decision details

The Exceptional Hardship Fund (EHF) is a local scheme first introduced from 1 April 2013 and is intended to provide additional financial help to residents on low incomes claiming Council Tax Reduction (CTR). An award made from the EHF is referred to as an Exceptional Hardship Payment (EHP).

This policy sets out how Middlesbrough Council uses its discretionary powers under Section 13A of the Local Government Finance Act 1992 to provide Exceptional Hardship Payments (EHPs) to help residents struggling to pay Council Tax.

Extending the policy to include exceptional instances where, for example, an error has been made on the Council’s part such that council tax is due that it would be unjust to then collect, provides a means for the liability to be reduced by an appropriate amount.
Individual decisions to reduce liability under Section 13A under this extension will be made by the Head of Resident and Business Support, or the Head of Finance and Investment, or the Corporate Director of Finance who will consider each case on its individual merits, financial implications and reputational risk.
 

Section 13A of the Local Government Finance Act 1992 provides the Council with the discretion to reduce the amount of council tax payable in any case that it thinks appropriate.

Considered use of the discretion within the additional limited situations will not significantly change the financial commitment of the Council whilst affording the opportunity to avoid the administrative effort in presenting its case to the Valuation Tribunal and then receiving criticism in the Tribunal’s published decision for a situation that it has created.

This decision is intended to support proportionate, timely, and defensible decision-making while minimising unnecessary tribunal proceedings and associated impacts on the Council.
 

None.