Write off your Council Tax Arrears

The council has a discretion to write off your council tax arrears!


The Law:

Section 13(a) of the Local Government Finance Act 1992 states;

13ABilling authority’s power to reduce amount of tax payable

(1)Where a person is liable to pay council tax in respect of any chargeable dwelling and any day, the billing authority for the area in which the dwelling is situated may reduce the amount which he is liable to pay as respects the dwelling and the day to such extent as it thinks fit.

(2)The power under subsection (1) above includes power to reduce an amount to nil.

(3)The power under subsection (1) may be exercised in relation to particular cases or by determining a class of case in which liability is to be reduced to an extent provided by the determination.


Make strong and persuasive grounds that continuing with enforcement is not in the interests of the council or the council-tax taxpayer.

Example grounds:

The liability will probability never be paid

Enforcement harms the taxpayer. (Your doctor completes a MALG evidence form)

Mishandled council tax benefit application

Enforcement forces you below the government poverty threshold.

The taxpayer cannot be traced, emigrated or has died

Enforcement results in a damages claim against the council

Enforcement is not conducive to public good

Template email (and copy in the bailiff company) to ask the council to write off your council tax arrears.


template

Approach your local councillor or member of Parliament. They can add weight persuading the council.