Council Tax disregard explained

FourthEstate
April 8, 2021
October 26, 2021

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.  

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.

Have a question?

If you have further questions please contact us here for an individual response. We aim to reply to you within 2 working days.

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Council Tax disregard
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People with a severe mental impairment, and in some cases their carers, are disregarded as occupants of a dwelling when the council tax bill is calculated.
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