Council Tax Protection Fund (effective from 1st April 2020)

For residents experiencing exceptional financial hardship

Applications will be accepted to the Council Tax Protection Fund (CTPF) from claimants who are experiencing severe financial hardship.

Applications will only be granted in exceptional circumstances that affect a taxpayer’s ability to pay their council tax and may threaten their ability to stay in their home. It is necessary that other available welfare benefits (including Council Tax Support), council tax discounts, reliefs and exemptions have been considered and applied for.

Application Process

Applications will need to be made on the appropriate application form, detailing the hardship suffered. We may request evidence that is relevant to the application. A statement of income and expenditure will be required to support the application.

Who can apply?

Those persons liable to pay Council Tax to Harrow Council who can apply are:-

  • Owner occupiers
  • Tenants
  • Liable residents (but not formally a ‘tenant’)
  • Persons acting on behalf of a liable person i.e. an appointee, solicitor or someone with power of attorney

Who cannot apply?

Any person not liable to pay Council Tax to Harrow Council, but also specifically:-

  • Landlords of properties where the tenant is liable
  • Landlords, if liable
  • Estate agents/managing agents on behalf of a landlord
  • Previous Harrow Council Tax payers who are no longer resident or liable for ongoing council tax in Harrow at the time of application
  • Friends/relatives of the liable person (unless acting as an appointee or under a power of attorney)
  • Support agencies (unless acting as an appointee or under a power of attorney)
  • Banks or other holders of a mortgage or other legal charge on a property
  • Owners or those in possession of empty properties (including long-term empty and furnished second homes)

Consideration of Applications

Applications will be considered as soon as is reasonable and subject to all supporting information being received. The applicant will be notified of the decision in writing and a revised bill will be sent showing the amount of the award (if applicable). The award will appear on the bill as:

“Write off - Section 13A Relief”

Appeals procedure

Appeals against decisions for an application to the Council Tax Protection Fund must be made within 28 days of the issue of the letter notifying them of the decision. The appeal must be made in writing to the Council Tax office at Harrow Council. The appeal can also be submitted online together with supporting information.

The Council will review the appeal and send a written response to the appellant setting out the decision.  If the appeal is not upheld, the appellant may then submit an appeal to the Valuation Tribunal. Applicants will be notified of the appeals process in writing at the time that they are notified of the outcome of their application.

The appellant remains liable for payments of council tax throughout the appeal process and therefore has an obligation to make payments of council tax as required by the Council.