What is Council Tax Reduction
(CTR)?
Council Tax Reduction is a reduction on your council
tax that you may be entitled to if you are on a low income. Your
local authority runs the Council Tax Reduction scheme in your area.
The CTR scheme was introduced from 1 April 2013 to replace Council
Tax Benefit (CTB), which has been abolished by the UK Government as
part of its welfare reform programme.
Although the Scottish Government has overall
responsibility for making the regulations for the new CTR scheme,
it is for each local authority to administer it for their area. Any
queries on CTR should be directed to your local authority. What
follows are some frequently asked questions about CTR and the
answers (source: Scottish Government website).
Who can get CTR?
Anyone who has low or no income and who is
responsible for paying the Council Tax (CT) on a property may be
entitled to CTR. However, if you (and your partner) have capital of
£16,000 or over, you cannot get CTR even if you have no income
(unless you are receiving guaranteed pension credit).
How do I apply for CTR?
As CTR is administered by local authorities, you
should contact the local authority for the area thatyou live
in.
I used to get Council Tax Benefit (CTB). Do I
need to apply for CTR?
No. Anyone who got CTB on 31 March 2013 was
automatically deemed to have made an application for CTR. This also
applied if you were getting CTB but it had been suspended. If you
had asked for a review or appeal against a decision not to award
CTB, you were also deemed to have made an application for CTR.
What information do I need to
apply?
The local authority you apply to will give you the
details of the information you need to provide. Examples of what
you might need are: details of any income & capital you have,
or details of whether anyone else lives with you. Income could
include any wages or salary, certain benefit income and pensions*.
Capital could include any savings, investments and shares*, but
does not include the property you live in or any other personal
possessions. (*These are not exhaustive lists)
How will I find out if I get
CTR?
The local authority will send you another Council Tax
bill. This will show you how much Council Tax you need to pay,
after any CTR has been taken off.
How will I be paid my CTR?
You will not be paid CTR - instead, the reduction
will be taken off your Council Tax bill so you have less Council
Tax to pay.
What do I do if I think the decision is
wrong?
First of all, you should get in touch with the local
authority and ask them to look at (review) the decision again. This
must be done in writing. If you still think the decision is wrong,
you can appeal the decision. The local authority will give you more
information on this when they let you know what has happened with
your review.
My situation has changed. Do I need to tell
anyone?
Yes. You need to tell the local authority of any
changes that might affect how much CTR you can get, and you should
do so as quickly as possible. If the change means that you can get
more CTRbut you delay telling the local authority, they may not be
able to take the change into effect from the date it happened. If
the change means you should get less CTR but you do not tell the
local authority, it may mean that the authority charges a penalty
on top of your Council Tax.
So what types of changes do I need to tell
the local authority about?
You should let the local authority know of any change
which may affect how much CTR you can get. This includes increasing
or decreasing hours of work, or starting or stopping a job, having
someone move in with you - even if you are not in a relationship
with them - or someone moving out. You should also tell the
authority if you get extra capital - such as from someone who has
died.
My relative/friend needs help. Can I apply
for CTR on their behalf?
If you have a Power of Attorney, Guardianship or have
been appointed as Judicial Factor for someone, and that appointment
allows you to do so, you can apply for CTR for that person. The
local authority may need to see the document that gives you the
power to do this. If you do not have one of the above, or something
similar, you cannot apply on behalf of someone else.
Further information on the CTR
scheme
The Scottish Government has pages of advice and
guidance about the Council Tax Reduction scheme on its website. Go
to www.scotland.gov.uk and search for Council Tax Reduction.
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