Can Council Tax Reduction Be Backdated?

That matters if you already have arrears. A backdate reduces the liability the council is enforcing rather than only lowering next year’s bill.

It also matters because a good deal of published advice on this gives the wrong number. What Council Tax Reduction in Scotland is covers the scheme itself, and the Scottish Government’s Council Tax Reduction guidance sets out who can claim.

How far back can working-age Council Tax Reduction be backdated?

A working-age claim can be backdated up to six months where there was continuous good cause for not applying sooner, under regulation 26(7) and (8) of the Council Tax Reduction (Scotland) Regulations 2021.

Six months is a ceiling, not an entitlement

Regulation 26(8) of the Council Tax Reduction (Scotland) Regulations 2021 takes the latest of three dates: the first day you had continuous good cause, the day 6 months before the application, and the day 6 months before you asked for a past period to be included.

Latest of is the phrase that decides most cases. Good cause that began nine months ago produces six months of backdating, and good cause that began three months ago produces three.

Continuous is doing real work

The good cause has to run unbroken up to the date of the application. A single stretch in the middle where you could reasonably have applied breaks the chain.

Where that happens, the backdate runs only from the point the good cause resumed. Set out the dates in your request so the council can see the period is continuous.

The date you apply fixes the window

Every month you wait moves the six-month window forward with you, so applying today is usually worth more than applying next month with better paperwork. How to apply for Council Tax Reduction sets out what the council will ask for.

Why do some council pages say one month?

Because they are describing a different rule. Regulation 26(1) contains six automatic linking rules that run to one month and carry no good cause test, and some council pages call that backdating.

What the linking rules actually do

Each of the six treats your application as made on an earlier date where a trigger event happened and you applied within a month of it. There is nothing to prove beyond the dates.

• You apply within a month of the date you claimed a qualifying income-related benefit or Universal Credit, where an award is made.
• You or your partner are already on such a benefit and you apply within a month of first becoming liable for the council tax.
• You apply within a month of separating from a partner who was entitled to Council Tax Reduction, and entitlement runs from the date of separation.
• A partner has died, and you apply within a month of the death or, where there was a joint Universal Credit award, of the end of the run-on period.
• You apply within a month of the council issuing you an application form, or of your telephoning to say you intend to apply.

Regulation 26(3) separately allows an application up to 8 weeks before liability is expected to arise. Regulation 33 then governs the date entitlement actually starts.

The two rules are not alternatives

Some council pages say one month. That is a different mechanism: regulation 26(1) sets out automatic linking rules with no good cause test, and it is not the backdating provision.

So if a council page or a leaflet offers you one month, that is not the backdating provision. Ask separately for backdating under regulation 26(7) and give your reasons.

The separation limb is the one to act on quickly

Someone who separates from a partner entitled to Council Tax Reduction, and applies within one month, has the application treated as made on the date of separation. That is a hard deadline, and whether you can be chased for a former partner’s council tax covers the liability side of a split.

What counts as continuous good cause?

The regulations do not define it and set no checklist. The council weighs your individual circumstances and decides whether you had a reason, lasting for the period you are asking about, that explains why an application was not made sooner.

How to describe it

Because it is judged on the facts, describe honestly what was happening rather than trying to fit a formula. Say when the circumstance started, when it ended, and why it stopped you applying.

That is the shape of the decision the council has to make. Dated evidence for the same period is what turns a description into a decision in your favour.

What to put in the request

• The date the circumstance began and the date it ended, stated plainly.
• Why it prevented an application being made during that period.
• Dated evidence covering the same period, rather than the date you are writing.

None of that is a checklist, because the regulations set none. What the council has to be satisfied of is that the cause ran continuously across the whole period you are asking for.

How does backdating work if you are pension age?

A pension-age claim is backdated three months under regulation 62 of the 2012 Regulations, with no good cause test to satisfy.

Better in one respect, worse in another

Regulation 62 of the Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012 requires the application to be made within 3 months of the date you meet the conditions of entitlement, leaving out the condition that you have applied.

There is no delay to explain and nothing to evidence beyond the conditions themselves. The trade-off is that the ceiling is three months rather than six.

It is also measured from when the conditions were met rather than from the date you apply. Miss the window and there is no good cause route to fall back on.

The two schemes side by side

How do you ask the council to backdate a claim?

Ask in writing at the same time as you apply, name the exact period you want covered, and attach evidence for that period. A backdating request is not automatic, and councils do not usually look for one unless you make it.

Five steps

• Apply for Council Tax Reduction now. The application date fixes the six-month window, so do not wait until every document is gathered.
• Add a short written request for the award to be backdated, with the start date and end date you are asking for.
• Explain in a few sentences why you could not apply earlier, and say when that circumstance began and ended.
• Attach dated evidence, such as medical letters, hospital dates, benefit award letters or correspondence showing you were misinformed.
• Ask for the decision in writing, including the period covered and the reasons for any part that is refused.

How long the council has to decide

Neither the 2021 nor the 2012 Regulations set any deadline on the council to determine an application or to notify the decision. The only statutory clocks in either scheme run on a review, not on the original decision.

So there is no date you can hold the council to on the initial claim, and no automatic remedy for a slow one. That is a reason to get the application in early rather than a reason to wait.

Discounts and exemptions follow different rules

There is no statutory maximum backdating period for discounts, exemptions or the disabled band reduction in Scotland. Entitlement runs from when the conditions were met, how far back a council goes is discretionary and evidence-led, and getting council tax backdated when you were wrongly charged sets each rule out.

What does a backdated award do to arrears already being enforced?

It reduces the council tax liability for the period it covers, so the balance the council is chasing falls. It does not, on its own, undo recovery action that has already started.

Get the revised figures in writing

If a summary warrant has been granted, ask the council in writing what the revised balance is and how the 10% statutory addition has been recalculated. Practice varies between councils, so ask rather than assume, and how much the 10% summary warrant penalty is explains what the addition is.

If an earnings arrestment is already running, tell the council and the sheriff officers about the award in writing. An arrestment runs until the debt is paid or otherwise extinguished, or it is recalled or abandoned, and whether you can ask the council to recall a wage arrestment covers that.

While you are waiting for a decision

There is no statutory rule setting the order. The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 say nothing about how a payment is applied between years, so it is council policy rather than law.

Keep paying what you can and say in writing which financial year each payment is for. Whether council tax arrears can go into a Debt Arrangement Scheme and what a time to pay order is cover the formal options if the deduction is unmanageable.

What can you do if the council refuses to backdate?

Ask for a written review within 2 months of the determination. The council then has 2 months to redetermine and notify you, and you can appeal to the Local Taxation Chamber of the First-tier Tribunal for Scotland within 42 days of that decision.

The clocks, in order

You can also appeal where the council has not responded within its own two months. Appeals go to the Local Taxation Chamber, which took over Council Tax Reduction appeals on 1 April 2023.

Making the review request count

• Say which period you asked for and which part was refused.
• Address the reasons the council gave, point by point.
• Add anything you did not send first time, especially dated evidence.
• Keep a copy of everything, with the date you sent it.

A free money adviser or your council’s welfare rights team can help you put the review together. Our council tax debt advice page sets out how we help, and what free debt advice is available in Scotland lists the free services.