Guidance

The Collection Fund (Council Tax Reductions) (England) Directions 2022

This document provides information on discretionary council tax discounts under section 13A(1)(c) of the Local Government Finance Act 1992.

• From: Ministry of Housing, Communities and Local Government and Department for Levelling Up, Housing and Communities
• Published: 11 April 2022

Applies to England

Documents

The Collection Fund (Council Tax Reductions) (England) Directions 2022

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The Collection Fund (Council Tax Reductions) (England) Directions 2022

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Details

At present the full costs of section 13A(1)(c) discretionary discounts are borne by the billing authority in accordance with the Collection Fund (Council Tax Reductions) (England) Directions 2013.

On 14 March 2022 the Secretary of State announced that the ‘Homes for Ukraine’ scheme would not affect the council tax status of sponsor households, including any local council tax support they receive. To facilitate this, the 2013 Directions are being revoked and replaced.

The new Directions specify that where a discretionary discount is provided to reverse a Homes for Ukraine-related impact on council tax support the billing authority does not need to make a payment into the collection fund. The cost of other discretionary discounts provided under section 13A(1)(c) must continue to be borne by the billing authority.

Published 11 April 2022