Council Tax - exemptions and discounts (occupied properties)

You may be able to get a discount if someone living in the property has moved out to give or receive care, or if someone in the property provides care.

Someone has moved out to receive care in a hospital or care home

You may qualify for a discount if:

• someone still lives in the property
• the person who moved out went to a hospital or care home in Scotland, or a hospital, care home, independent hospital or hostel in England or Wales
• they lived in your property as their main home before moving
• they continue to receive care
• there is no reasonable expectation that they will return home
• they are still responsible for the property (alone or jointly)

Important:

• temporary stays in hospital or care homes to receive care do not qualify
• if one adult remains in the property, you may get a 25% discount
• if two or more adults remain, no discount applies unless they qualify under another category

Information on other available discount categories can be found on our Council Tax exemptions and discounts page.

What you need

Please print our long‑term care certificate, ask the care facility to complete it, and upload it with your online application.

Someone has moved out to receive care in another person’s home

You may qualify for a discount if:

• someone still lives in the property
• they moved to someone else’s home to receive care, and it was their main home before moving
• they continue to receive care
• there is no reasonable expectation that they will return home

Important:

• temporary stays in someone else’s home to receive care do not qualify
• if one adult remains, you may get a 25% discount
• if two or more adults remain, no discount applies unless they qualify under another category

A reduction may be available at the property the person has moved to if they receive certain benefits. Full details and the online application are available on our Council Tax exemptions and discounts page.

What you need

Supporting evidence may include (but is not limited to):

• a GP letter confirming the medical condition, that there is no reasonable expectation the person will return home and that the care address has been updated with the GP surgery
• a care benefit award letter for both the carer and the person receiving care (if in payment)
• proof that a care package is in place
• proof you have changed your address (for example, with the DWP, your bank, employer, or the NHS)

Someone has moved out to provide care in another person’s home

You may qualify for a discount if:

• someone still lives in the property
• the person who moved out lived in your property as their main home before moving
• they continue to provide care
• there is no reasonable expectation that they will return home

Important:

• temporary stays in someone else’s home to provide care do not qualify
• if one adult remains, you may get a 25% discount
• if two or more adults remain, no discount applies unless they qualify under another category

A reduction may be available at the property the person has moved to if they are receiving certain welfare benefits. Full details and the online application are available on our Council Tax exemptions and discounts page.

What you need

Supporting evidence may include (but is not limited to):

• a GP letter confirming the medical condition, that there is no reasonable expectation the person will return home and that the care address has been updated with the GP surgery
• a care benefit award letter for both the carer and the person receiving care (if in payment)
• proof that a care package is in place
• proof you have changed your address (for example with the DWP, your bank, employer, or the NHS)

Living with someone you care for (35 hours or more each week)

You may qualify for a discount if:

• you live with the person you care for
• you provide at least 35 hours of care per week
• the person you care for receives one of these benefits:
  • Attendance Allowance (AA) – higher rate
  • Disability Living Allowance (DLA) – highest care component
  • Pension Age Disability Payment (PADP) – higher rate
  • Scottish Adult Disability Living Allowance (SADLA) – highest care component
  • Child Disability Payment (CDP) – highest care component
  • Adult Disability Payment (ADP) – enhanced daily living component
  • Personal Independence Payment (PIP) – enhanced daily living component
  • Armed Forces Independence Payment (AFIP)
  • Constant Attendance Allowance which includes an increase under the Industrial Injuries or War Pensions Scheme
  • Constant Attendance Allowance – highest rate, payable on top of full rate Disablement Benefit paid in respect of an industrial injury

Important:

• you cannot get this discount if the person you care for is your spouse, partner or a child under 18
• if all adults except one are disregarded, you may get a 25% discount
• if all adults are disregarded, you may get a 50% discount

Further information on other available discount categories can be found on our Council Tax exemptions and discounts page.

What you need

Supporting evidence may include (but is not limited to):

• a GP letter confirming the medical condition and that at least 35 hours of care per week is needed
• a care benefit award letter for both the carer and the person receiving care (if in payment)
• proof that a care package is in place

Care provided on behalf of a local authority or charity

You may qualify for a discount if:

• you are employed by the local authority or charity
• you live in a property provided by the local authority or charity to carry out your duties
• you provide at least 24 hours of care each week
• you are paid no more than £44 per week

Important:

• if all adults except one are disregarded, you may get a 25% discount
• if all adults are disregarded, you may get a 50% discount

Further information on other available discount categories can be found on our Council Tax exemptions and discounts page.

What you need:

A letter from the employer or charity confirming:

• the carer lives at the property as part of their job
• what care they provide
• hours worked, weekly pay, and start date

Care provided to an employer (referred by a charity)

You may qualify for a discount if:

• you are employed by the person receiving care
• you live in a property provided by the person receiving care to carry out your duties
• you provide at least 24 hours of care each week
• you are paid no more than £44 per week

Important:

• if all adults except one are disregarded, you may get a 25% discount
• if all adults are disregarded, you may get a 50% discount

Further information on other available discount categories can be found on our Council Tax exemptions and discounts page.

What you need:

A letter from the employer or charity confirming:

• the carer lives at the property as part of their job
• what care they provide
• hours worked, weekly pay, and start date

Care leavers

If you or someone in your home is aged 18 to 26 and was looked after by a local authority on or after their 16th birthday, but is no longer being looked after by a local authority, you may get a reduction of 25%, 50% or 100%.

The amount you get depends on how many adults live in the property.