The Collection Fund (Council Tax Reductions) (England) Directions 2024
The directions set out the circumstances in which billing authorities must meet the full cost of providing section 13A(1)(c) discretionary discounts to council taxpayers in their area.
Applies to England
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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 2022.
The 2022 Directions are being revoked and replaced. The new Directions specify that where a discretionary discount is provided to pensioners who migrate to Universal Credit from Working Tax Credit and become ineligible for pension age council tax reduction during the remainder of financial year 2024 to 2025, 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.