Capital Disregard

I have a client who has been refused CT support because of excess capital. In normal circumstances not challengeable but on this occasion exceptional circumstances might apply. The client is severely disabled and needs a wet room upstairs. The L.A. agreed, as did the OT assessment report.
However, he was refused a grant because of his income, ESA and a small occ. pension. He has saved to have the wet room installed. It is these savings, which are penalising him. He has been unable to appoint a contractor because of COVID.
Any suggestions, please?

When you say a grant was refused, do you mean that he had a contribution assessed that was higher than the cost of works?  I assume that this was NS-ESA as IR would passport to a DFG.  Were the LA asked to use its discretion under the Regulatory Reform Order?

Just letting Gareth’s question hang, if he cannot be awarded CTR under the scheme (for whatever reason), then he can apply for a discretionary reduction in his council tax bill on the basis of s13A(1)(c) of the Local Government Finance Act 1992 which permits the council to reduce his bill by any amount at all for any reason in their discretion.

Despite being a discretion, there is a right of appeal to the Valuation Tribunal on the merits.

The council may or may not have a form or published policy on this. It is often a bit of a secret.