When we calculate council tax we do not include people who live with and care for a person with severe disability and who qualify as a carer under our council tax rules. This includes carers looking after a member of the family or friend in their own home if:
- The person being cared for is not their husband, wife or civil partner (or partner, if not married) or a child under 18.
- The person being cared for receives high rate attendance allowance, high rate care component of the disability living allowance, or the higher rate of Personal Independence Payment (PIP), an increase to severe disability pension or high rate attendance allowance top up to some service pensions. This usually means the person being cared for needs help both day and night.
- They are living in the same property as the person being cared for.
- They look after the person being cared for, for more than 35 hours each week.
Carers on a low wage who received their job through a charity if:
- They live in the same place as the person being cared for.
- And are paid less than £44 a week by a charity or government department.
- They care for someone for at least 24 hours each week.
Carers can receive the discount if the person being cared for pays the wage and a charity made the care arrangement. The discount can be given even if the carer has another income in addition to the carer wage or they receive free board from the person being cared for.
Apply for a discount
If you think we should not include you when we look at the number of adults living at a property and by not including you this leaves one person liable for council tax, the person who pays the council tax should apply for a discount using the Council tax discount application form and submit evidence (see below).
We will need to see the following evidence from you to support the discount application.
If you care for someone in your own home:
- A letter confirming you care for someone for more than 35 hours each week, with a copy of a letter from the Department of Works and Pensions (DWP) confirming receipt of the appropriate allowance.
- A copy of the letter from the DWP or War Pensions office showing what benefits they are entitled to.
If you are a carer who got your job through a charity:
- A letter showing you are employed by a charity, or government department or a letter from a charity introducing you to the person you care for.
- A copy of your contract of employment and copies of your last six weeks pay slips.