1.The Welsh Assembly guidance published on 9th March 2023 states that 'Under section 13a of the 1992 Act, billing authorities have discretionary powers to reduce council tax liability.....' and one of the suggested areas could be 'where the charging premium might cause hardship'. If PCC has not performed an assessment how does it know whether the premium will cause hardship? 2.In response to point 4 of the attached, please provide details of how the Revenue Services will assess and make a decision and does the application need to be in writing and is there a standard application form?

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