Different types of council tax discounts and exemptions


Carer for a disabled person

You may be entitled to a discount on your council tax if you care for someone else: 

The person you are caring for can not be your spouse, partner or child under 18 years old.  You must: 

  • live in the same property and the person you care for
  • provide at least 35 hours a week of care

The person you care for must have either:

  • An Attendance Allowance
  • 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 or Armed Forces Independence Payment

If your home is empty because you are living elsewhere to care for someone

Volunteer residential care workers

You are not counted for council tax purposes if you voluntarily care for an elderly person or a person with a disability.  

You must:

  • be paid no more than £35 per week
  • live where the care is given or in premises provided by your employer
  • provide care on behalf of a local authority or charity, or be employed by the person you care for 

Care home owners

If everyone who lives in your care home is a patient, the care home is not liable to pay any council tax:

If one or more people live in your care home but are not patients - for example they are resident staff members, or a resident proprietor (or part of their family) - then council tax will need to be paid, and you are not entitled to an exemption.