Archive Website of the UK government

Please note that this website has a UK government accesskeys system.

Archive brought to you by Cross Stitch UK

Main menu

Wednesday, 3 October 2023

Council Tax reduction for disabled people

Council Tax helps pay for local services like policing and refuse collection. You may be entitled to a reduction in Council Tax if you are disabled or have a disabled person living with you.

Disabled band reduction scheme

Disabled people are helped with their Council Tax through the disabled band reduction scheme. This makes sure disabled people don't pay more Council Tax because they needed a larger property due to their disability.

Having a disability does not automatically entitle you to a reduction.

In summary, the requirements for a reduction are the property must be the main residence of at least one disabled person. It must also have at least one of:

  • an additional bathroom or kitchen required to meet the needs of the disabled person
  • a room (other than a bathroom, kitchen or toilet) required to meet the needs of the disabled person, and used predominantly by them
  • extra space inside the property to allow for the use of a wheelchair - wheelchairs for outdoor use only are excluded

The room or the wheelchair must also be of major importance to the disabled person's well-being, due to the extent of their disability.

'Disabled person' in this context means a person who is substantially and permanently disabled. The disabled person can be either an adult or a child and does not have to be responsible for paying the Council Tax bill.

An extra room does not need to have been specially built. But your home will not qualify for a reduction unless the 'essential or of major importance' test above is met. For example, simply rearranging rooms is unlikely to make your home eligible for a reduction.

What reduction you may get

If your home is eligible, your bill will be reduced to that of a property in the next Council Tax band down. For example, a Band D property will be charged a Band C rate. Even if your property is in Band A (the lowest band) you will still receive a reduction. It will be the same in cash terms as the reductions for homes in Band B, C or D.

Other Council Tax reductions for disabled people

People who are severely mentally impaired

For Council Tax purposes, a person is severely mentally impaired if they have a severe and permanent impairment of intelligence and social functioning. To be eligible for a Council Tax reduction, the person will need a doctor's certificate. This must state they're severely mentally impaired and entitled to one of the following benefits:

  • Disability Living Allowance care component at the middle or highest rate
  • Attendance Allowance
  • Constant Attendance Allowance
  • Severe Disablement Allowance
  • Employment and Support Allowance
  • Incapacity Benefit
  • Income Support including a disability premium (this includes anyone whose partner has a disability premium for them included in their income-based Jobseeker's Allowance)
  • the disability element of Working Tax Credit

They may qualify for a Council Tax reduction if, both the following apply, the person:

  • is over State Pension age
  • would have been entitled to one of the above benefits if they were under State Pension age

People who are severely mentally impaired are not counted when adding up the number of people in a property. For example, a husband and wife who live together would get the usual discount of 25 per cent. This is the same discount that a single adult living alone would get if they had a severe mental impairment.

No Council Tax is payable on a property occupied solely by people with a severe mental impairment.

People receiving care in their own home

In some circumstances a resident carer is not counted when adding up the number of people in a property. Though not for example if you're receiving care from your spouse or partner. If just you and a carer live in your home then a 25 per cent single person discount may apply.

People in a hospital or care home

Council Tax is not payable on properties left unoccupied by people who have moved to receive personal care and it's now their main residence. For instance if they've moved to a hospital, care home or elsewhere.

Generally speaking, the residents of care homes or those whose main home is a hospital do not have to pay Council Tax.

More details about these arrangements can be found in the leaflet 'Council tax - a guide to your bill'.

Applying for Council Tax reduction for disabled people

Additional links

Simpler, Clearer, Faster

Try GOV.UK now

From 17 October, GOV.UK will be the best place to find government services and information

Access keys

If you would like to take part in our website visitor survey, please visit the site and then come back and select this link to take part in the survey.