Council Tax discounts and disregards

Severely mentally impaired and carers

Occupiers who would be liable for Council Tax would need to be certified by a doctor to be suffering from severe impairment of intelligence and social functioning, which appears to be permanent. You also need to be entitled to at least one of a number of benefits.


You may be able to get a carer’s council tax discount if you are -

  • living with and caring for someone
  • the person you care for must be entitled to certain benefits
  • the person you care for must not be your spouse, partner or child under 18
  • you must be providing care for at least 35 hours a week on average


  • employed as a carer
  • living in accommodation provided by the employer so that the care can be given
  • employed to provide care for at least 24 hours a week
  • paid no more than £44 a week