Council tax discounts and exemptions

Some carers can be disregarded for council tax purposes, which may reduce the amount of council tax payable for a property.

The rules differ depending on whether the carer is an unpaid carer or a paid/professional care worker.

More than one person in the same household can be disregarded as a carer, including where caring responsibilities are shared.

Unpaid carers living in the property

An unpaid carer can be disregarded for council tax purposes if all of the following apply:

• you provide care for at least 35 hours per week
• you live in the same property as the person you care for
• you are not the partner of the person you care for
• you are not the parent of the person you care for, if the person cared for is aged under 18

In addition, the person being cared for must be entitled to one of the following benefits:

• Attendance Allowance (lower or higher rate)
• Disability Living Allowance – care component (middle or higher rate)
• Personal Independence Payment – daily living component (standard or enhanced rate)
• Armed Forces Independence Payment
• an increase in the rate of Disablement Pension
• an increase in Constant Attendance Allowance

If all of the above conditions are met, the carer can be disregarded for council tax purposes.

Paid or professional care workers

A paid or professional care worker can be disregarded for council tax purposes if all of the following apply:

• you provide care or support on behalf of a local authority, government department or charity, or
• you provide care through an introduction by a charity, where the person being cared for is your employer
• you are employed to provide care for at least 24 hours per week
• you are paid no more than £44 per week
• you live in the property where the care is provided

For paid or professional care workers, there is no requirement for the person being cared for to be in receipt of specific benefits.

Council tax discount

If someone in the household is disregarded as a carer under either of the categories above, the household may be entitled to a council tax discount.

To apply, please fill in and submit an application for discount disregard - carers.

Send your completed form to: