Section 13A discretionary reduction
Under Section 13A of the Local Government Finance Act 1992, councils have discretion to reduce or write off council tax in cases of exceptional hardship.
This is a discretionary power — councils are not obliged to grant it. Success depends on demonstrating exceptional and genuine hardship, and having no realistic ability to pay.
Section 13A applications are not routine. They are usually pursued after other options have been exhausted and require detailed evidence.
Formal insolvency routes clear arrears
DRO, IVA, bankruptcy and Scottish equivalents all clear historic council tax arrears as part of the wider debt solution.
For most people with council tax arrears alongside other debts, a formal solution is more practical than trying to get individual write-offs.
Council Tax Support for ongoing bills
Council Tax Support reduces the ongoing bill for people on low incomes. It does not clear historic arrears but stops the problem getting worse.
Each council runs its own scheme with slightly different rules. Working-age and pension-age applicants are treated differently.
Apply through your local council. Back-dating to the date of application is usually available; some cases can be back-dated further with reason.
Statute-barred debts
Council tax debts do not usually become statute-barred, because Liability Orders keep them enforceable. However, if a Liability Order was not issued within six years of the debt becoming due, the debt may not be enforceable through the courts.
This is a technical area — a regulated debt help specialist or a Local Council Advice service can help check whether specific arrears may be time-barred.