The hardship fund discount will be applied at the point a claimant first becomes entitled to working-age Local Council Tax Support (LCTS) in 2020-21.
It will be applied against the claimant’s liability for the remainder of the financial year, after the application of any relevant discounts, exemptions and council tax support. Where the liability for the remainder of the financial year is less than £150, the discount will be applied to bring the liability down to nil.
A current working-age LCTS claimant whose LCTS eligibility ends part way through the year (or who reaches pension-age and switches to pension-age LCTS), should retain their hardship fund discount unaltered.
A claimant receiving working-age LCTS for the first time from, for example, mid-year, should also be entitled to a full £150 discount against their liability for the remainder of the financial year, after the application of any relevant discounts, exemptions and council tax support. Where the liability for the remainder of the financial year is less than £150, the discount should be applied to bring the liability down to nil.