Council Tax discounts for persons with a disability, or care needs

If you, or any member of your household has a disability, or care need, a reduction may be available on your Council Tax.

Council Tax assumes that two adults live in your home. If only one adult lives in a property a discount of 25% will be given.

In some cases, even if there are two or more people aged 18 or over living in a property, a discount of up to 50% may still be given. This is because certain people are not counted when deciding how many adults live in the property. If two adults live in a property and one is not counted a 25% discount will be given. If all the adults are not counted a discount of 50% will be given. When someone is not counted this means that they are 'disregarded' for Council Tax discount purposes.

If you, or any other members of your household are one of the following, you may be entitled to a reduction off your Council Tax.

Alternatively, if your property has been adapted to meet the needs of yourself or a member of your household, due to disability, or you or a member of your household require use of a wheelchair indoors, you may qualify for Disabled Relief.

A person who is severely mentally impaired

A person will be disregarded for Council Tax purposes as a person with a Severe Mental Impairment if:

  • they have an impairment of intelligence, understanding, social functioning or interaction, which appears to be permanent, and
  • this can be verified by the person’s doctor, who must sign and complete a Doctor’s Certificate in support of their application, and
  • is entitled to one of the following qualifying benefits listed below.
    • or would be entitled to one of the above benefits but for reaching pensionable age.
    • or has a partner in receipt of Jobseeker’s Allowance which has been increased on the grounds of their incapacity for work.

List of qualifying benefits

  • Attendance Allowance,
  • The care component of a Disability Living Allowance (middle or higher rate),
  • Incapacity Benefit,
  • Severe Disablement Allowance,
  • An increase in the rate of Disablement Pension (where constant attendance is needed),
  • Disability Working Allowance,
  • Unemployability Supplement,
  • Constant Attendance Allowance,
  • Unemployability Allowance,
  • Employment Support Allowance,
  • Income Support where the applicable amount includes a disability premium.
  • Either rate of the daily living component of Personal Independence Payment (PIP).

A 100% exemption will apply...

If all the occupiers of a property are suffering from some form of impairment and meet the qualifying criteria above. This will also apply if any occupant of the household is also a full time student. If this applies to you the bill will be reduced to zero. Such people must have been liable to pay Council Tax if their condition did not exist. This means that places like Residential Care Homes cannot fall into this category. In these examples eligibility will be assessed from the information provided on the relevant on line forms for mentally impaired and full time student discounts.

Before applying don’t forget…

As part of your application you will be required to supply a completed Doctor's certificate.

Before submitting an online form, we recommend printing this, and taking to be completed by your GP.

You will then be able to attach a photo or scanned image of the completed certificate with your online application.

Application Form SMI - Doctor's certificate
Download (143KB - PDF)

A Carer

A person will be disregarded as a carer if they meet the following qualifying criteria.

A Carer is a person who lives with and cares for an elderly or disabled person.

To qualify:

1) The carer must care for a person who is in receipt of one or more of the following:

  • Attendance Allowance.
  • the higher or middle rate of a care component of a Disability Living Allowance.
  • the highest rate of Disablement Pension.
  • an increase in a Constant Attendance Allowance.
  • either rate of the daily living component of Personal Independence Payment.

The carer must:

2) provide care for at least 35 hours per week on average, and

3) live in the same property as the person they care for, and

4) not be a relative of the person they care for.

PLEASE NOTE: a person is considered to be a relative of the person being cared for if:

  • they are the spouse of the person being cared for. This includes unmarried couples living together in a civil partnership, or
  • they are the parent of the person being cared for and he/she is under the age of 18.

How to apply

You can apply for this reduction using our online application form

Other things to consider

A 100% exemption may apply to the person receiving care...

If someone is living with you because they need to be cared for, the person receiving care may also qualify for an exemption if:

  • They have left a property that they own or rent unoccupied. The address that they own or rent must have been their main home prior to moving.
  • The care provided is needed because of old age, disablement, illness, past or present alcohol or drug dependence or a past or present impairment of intelligence or social functions.

A 100% exemption may apply to the person providing care...

If you have moved in with another person in order to provide care for them, you may also qualify for an exemption if:

  • You have left a property unoccupied which you own or rent. Your own property must have been your main home prior to moving, and
  • The care provided is needed because of old age, disablement, illness, past or present alcohol or drug dependence or a past or present impairment of intelligence or social functions.

In both of the above examples eligibility will be assessed from the information provided on this online form. Both of these conditions will end when care is no longer required,the property is re-occupied, or ownership/lease comes to an end.

You may not have to pay Council Tax if you are providing care for someone but live somewhere else in order that you can provide such care. For further information please submit a general enquiry form.

A Care Worker

A person will be disregarded as a care worker if they meet the following qualifying criteria.

A Care Worker is a person who is employed to care for an elderly or disabled person.

To qualify as a Care worker:

1) The carer must work for

  • a council, or
  • a charity, or
  • the person being cared for. (They must have been introduced to this person by a charity.)

The carer must also:

2) live in premises provided by their employer in order to provide better care, and

3) work for at least 24 hours a week, and

4) not be paid more than £44 a week (gross).

How to apply

You can apply for this reduction using our online application form

Other things to consider

A 100% exemption may apply to the person receiving care...

If someone is living with you because they need to be cared for, the person receiving care may also qualify for an exemption if:

  • They have left a property that they own or rent unoccupied. The address that they own or rent must have been their main home prior to moving.
  • The care provided is needed because of old age, disablement, illness, past or present alcohol or drug dependence or a past or present impairment of intelligence or social functions.

A 100% exemption may apply to the person providing care...

If you have moved in with another person in order to provide care for them, you may also qualify for an exemption if:

  • You have left a property unoccupied which you own or rent. Your own property must have been your main home prior to moving, and
  • The care provided is needed because of old age, disablement, illness, past or present alcohol or drug dependence or a past or present impairment of intelligence or social functions.

In both of the above examples eligibility will be assessed from the information provided on this online form. Both of these conditions will end when care is no longer required,the property is re-occupied, or ownership/lease comes to an end.

You may not have to pay Council Tax if you are providing care for someone but live somewhere else in order that you can provide such care. For further information please submit a general enquiry form

Disabled Relief

A reduction in Council Tax can be allowed for a property which is the home of a disabled person. There is no age limit and the disabled person does not need to be the taxpayer, but they must suffer from a 'permanent and substantial' disability. One of the following conditions must also apply:

  • there is a room, other than a bathroom or kitchen, used mainly to meet the needs of the disabled person
  • there is a second bathroom or kitchen which is required to meet the needs of the disabled person
  • the disabled person needs to use a wheelchair in the property, and there is enough floor space to allow this

If we give you a reduction, we will charge Council Tax at one band lower than your actual valuation band. If you are already in band A, you will get a reduction equal to 1/9th of the band D charge for your area.

If you get a reduction and your property is in band B or above, you will be charged Council Tax at one band lower. For example, if your property is in band C and you get a reduction, we will charge you the band B rate for your area. If your property is already in band A and you are given a reduction, you will get a reduction which is the equivalent to one ninth of the band D charge for your area. (We can only give the equivalent band A reduction from 1 April 2000).

Further Information about Disabled Relief applications

What is 'essential' or of 'major importance'?

It is difficult for Council Tax staff to determine if the room is essential or of major importance so if you can provide any supporting information from the disabled persons doctor, social worker or therapist that explains how the use of the room is essential and related to the disability, then this may speed up your application.

Generally a room will be classed as essential if:

  • The disabled person would find it impossible or extremely difficult to live in the property if it were not available.
  • The use of the room is as a direct consequence of the disability and has been taken out of normal household use

A room may not be classed as essential if:

  • Equipment within a room has a higher importance than the room itself.
  • The equipment could be used in other parts of the property if necessary, in spite of it currently being used in a separate room.It is being used as an office in the same way that an able bodied person might use an office in their own home.
  • Other residents of the property use the same room for which it was originally intended, for example where the disabled person has a bed in the dining room for use at night because they have difficulty getting upstairs.

What is an additional bathroom?

It must be extra to the main family bathroom and it must have bathing facilities not simply hand washing facilities. This means that a downstairs toilet with a wash basin would not be classed as an additional bathroom. A shower or bath would be considered bathing facilities.

Examples of where reduction has been granted

  • Where the disabled person must spend all of their time downstairs and an existing room has been converted, or a new room has been built, which would be used to provide treatment during the day as well as sleeping and washing facilities. It would be usual in such cases for the disabled person to spend most or all of their time in that room and would need considerable assistance from others to move.
  • Where a former room is now used as a soft play room, therapy room, for a child with severe learning disabilities and who has to have time away from others in a quiet environment for learning.
  • Where the disabled person requires a clinical setting to carry out home dialysis treatment and a separate room must be set aside to do this. The alternative would be that the person would have to attend hospital,   rather than carry out dialysis in an existing room such as a bedroom.
  • Where the nature of the persons disability means that an extensive amount of medical supplies are needed at home and the volumes of which are significant enough to warrant a separate storage facility.

Examples of where reduction has been refused

  • A bed being used in an existing room downstairs, for example, within the main living room or dining room.
  • Where a room is used for leisure activities such as listening to music but is also the disabled person’s bedroom.
  • Where a disabled person uses exercise or breathing equipment such as an oxygen tank within an existing room such as the living room.
  • Where a property is fitted with a hearing loop and that is the only adaptation.
  • Where communication equipment such as a computer, audio or a Braille machine is being used in a spare room but could be located elsewhere within the property. 

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Last updated: 06 February 2024 16:11:06

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