Council Tax: Discounts and reductions (People)

If you care for someone and live with them, you may not have to pay Council Tax.

Carers

A carer may not have to pay Council Tax if they:

• live in the same property as the person that they are caring for,
• provide care for at least 35 hours per week,
• are not providing care for a spouse or a child under the age 18.

The person being cared for must be entitled to one of the following state benefits:

• An attendance allowance
• The highest or middle rate of the care component of a disability living allowance
• The appropriately increased rate of disablement pension
• An increase in a constant attendance allowance
• The standard or enhanced rate of the daily living component of personal independence payment
• Armed forces independence payment under the Armed Forces and Reserve Forces.

Care workers

A care worker may not have to pay Council Tax if they are engaged or providing support (or both) to another person who is entitled to one or more of the following benefits:

• A Higher rate attendance allowance
• Care component of a Disability Living Allowance payable at the highest rate or the middle rate.
• An increase in the rate of their disablement pension
• A constant attendance allowance
• The standard or enhanced rate of the daily living component of the personal independence payment
• An armed forces independence payment

The care worker must be:

• resident in the same dwelling as the person to who they are providing care or support (or both)
• providing care or support (or both) for at least 35 hours per week on average and
• providing that care or support (or both) to a person who is not their spouse, civil partner or child (or stepchild) under the age of 18 years.

Application Form

Apply for a carer's Council Tax exemption Council Tax: Discount Disregards Enquiry Form

If you've left your property empty (unoccupied) in order to provide care your property may be exempt from Council Tax, click here to see if your property may be exempt from Council Tax