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Council Tax disregard explained

By Jane Stanfield, Associate Practitioner
You will be aware that council tax bills are drawn up on the assumption that there are at least two adults living in a property. If there is only one adult then 25% is deducted from the bill.
Council Tax Disregards
For council tax purposes some adults, such as students, are disregarded so that they are not counted when looking at how many adults there are in the property. If by ignoring those disregarded adults the number of adults is reduced to one or none then the council tax bill will be reduced by 25% or 50%.
Severe Mental Impairment Disregard
People who are “severely mentally impaired” (SMI) are disregarded for council tax. The person must be in receipt of one of the disability benefits (e.g. attendance allowance) and a doctor must sign a certificate confirming their severe mental impairment. If you are not sure whether to apply you could have a chat with your GP or mental health team.
If the only people living in the property have a severe mental impairment then the dwelling is exempt of all council tax.
Carer disregard
Some carers can also be disregarded.
- They must be providing at least 35 hours a week of care,
- They must live in the same dwelling as the person needing the care
- They must not be the spouse or partner of the person needing the care
- If the person needing the care is under 18 then the carer cannot be the parent of the child
- The person needing the care must be receiving one of the disability benefits
In the scenario where an adult daughter lives with and is caring for her father who has dementia, for whom a doctor has signed the SMI certificate, and no one else lives there, there will be a 50% reduction in council tax because they would both be disregarded.