Part of: UK Council Tax 2026 — Complete Guide → Council Tax Disability Help 2026 — DBRS, SMI, Carer Discount Guide
TL;DR: A person who provides at least 35 hours of care per week to another resident who receives a qualifying disability benefit is "disregarded" for Council Tax purposes - meaning they are not counted as a resident adult. If this removes one adult from the count, the Single Person Discount (25% off) may apply to the remaining counted adult. The disregard does not apply to spouses or civil partners caring for each other.
Last reviewed: 27 April 2026
The Legal Basis for the Carer Disregard
The carer disregard is established in paragraph 8 of Schedule 1 to the Council Tax (Discount Disregards) Order 1992. It provides that a person is "disregarded" for Council Tax purposes if they meet all of the following conditions:
1. They provide care for at least 35 hours per week
2. The care is provided to another person who is resident at the same address
3. The cared-for person is not the carer's spouse, civil partner, or child under 18 for whom the carer has parental responsibility
4. The cared-for person is entitled to one of the qualifying disability benefits
5. The carer is not employed by a professional organisation to provide the care
When all conditions are met, the carer is "disregarded" - treated as if they do not exist for Council Tax counting purposes. They are removed from the count of non-disregarded adults at the property.
The Local Government Finance Act 1992 provides the enabling power.
The Qualifying Disability Benefits: The Care Gateway
The person receiving care must be entitled to one of the following benefits:
- Attendance Allowance (AA) at the higher rate (£108.55/week in 2026-27)
- Disability Living Allowance (DLA) care component at the middle or highest rate
- Personal Independence Payment (PIP) daily living component at the enhanced rate
- Armed Forces Independence Payment (AFIP)
- Constant Attendance Allowance (industrial injuries or war disablement scheme)
A critical point: the cared-for person must be entitled to the benefit - not just be in need of care. Many people with significant care needs have not yet applied for or been awarded the relevant benefit. If the cared-for person is not yet receiving one of these benefits, the carer disregard cannot apply even if the care itself is substantial.
The MHCLG guidance notes that billing councils should accept an application for the carer disregard as soon as the qualifying benefit is awarded. Backdating to the date the benefit was awarded (not just from the disregard application date) may be available.
The 35-Hour Threshold
The carer must provide at least 35 hours of care per week. This is the same threshold as Carer's Allowance (the DWP benefit for informal carers), though there is no requirement that the carer actually receives Carer's Allowance.
35 hours per week represents approximately 5 hours per day. For a live-in carer (someone who lives with the person they care for), this threshold is typically met without difficulty - the nature of intensive personal care for a severely disabled or elderly person usually involves well over 35 hours of care provision per week.
The IRRV (Institute of Revenues, Rating and Valuation) notes that billing councils do not typically carry out hour-by-hour time audits of the care provided. A reasonable declaration of hours, supported by evidence of the caring relationship (the disability benefit award), is usually sufficient.
The Spouse/Civil Partner Exclusion
One of the most frequently criticised features of the carer disregard is the exclusion of spouses and civil partners. Under paragraph 8(1)(b) of the Council Tax (Discount Disregards) Order 1992, a person cannot be disregarded as a carer if the person they care for is their spouse, civil partner, or a child under 18 for whom they have parental responsibility.
This means:
An adult child caring for a parent: Can qualify for the carer disregard. The parent is the carer's parent, not their spouse.
A spouse caring for their disabled partner: Cannot qualify for the carer disregard. Despite providing intensive personal care for 40+ hours per week, a spouse-carer is not disregarded under this provision.
A sibling caring for a sibling: Can qualify, provided all other conditions are met.
The practical consequence of the spouse exclusion: In a household of two adults where one is disabled and the other is their spouse-carer, the carer disregard does not apply. Both adults are counted. If both are not disregarded on other grounds, the full Council Tax rate applies (no SPD). The only relief available would be the SMI disregard (if the disabled person meets the SMI dual test) or the DBRS (if the property has qualifying adaptations).
The IFS and Carers UK have both noted this exclusion as an inequity in the carer disregard regime - it disadvantages married couples in the same caring situation as non-married pairs who would qualify for the disregard.
The Practical Effect of the Carer Disregard
When the carer is disregarded, they are effectively removed from the count of resident adults. The practical implications depend on the household composition:
Example 1 - Carer + severely disabled adult (non-spouse):
A woman in her 40s cares for her disabled adult brother. He receives PIP daily living at the enhanced rate. She provides 40 hours of care per week. She qualifies for the carer disregard. He may also be disregarded under the SMI provisions if he meets the dual test (medical certificate + qualifying benefit). If both are disregarded, the property may qualify for Class U exemption (100% off). If only she is disregarded, he remains as the sole non-disregarded adult but qualifies for no SPD (he is the only counted adult, not the carer).
Example 2 - Carer + older parent with dementia (non-spouse relationship):
An adult child moves in to care for their parent who has advanced dementia. The parent receives Attendance Allowance (higher rate) and has been certified as SMI. The adult child provides 45 hours of care per week. The adult child is disregarded as a carer. The parent is disregarded as an SMI person. Both are disregarded. No non-disregarded adult remains. Class U exemption applies. Council Tax: £0.
Example 3 - Carer + non-SMI disabled person (non-spouse):
An adult child cares for their parent who has severe physical disability but is not SMI. PIP daily living enhanced rate is in payment. The adult child provides 36 hours of care per week. Adult child is disregarded as carer. The parent is NOT SMI-disregarded. The parent remains as the sole non-disregarded adult. SPD applies (25% off) because the adult child is disregarded, leaving only one counted adult.
How to Apply for the Carer Disregard
1. Contact your billing council's revenues team online, by phone, or by email.
2. Request a "carer disregard" application form or use the online portal.
3. Provide: (a) the cared-for person's name and their disability benefit award letter; (b) a declaration of the care provided (hours per week, nature of care); (c) confirmation that both persons reside at the same address.
4. The council processes the application and adjusts the Council Tax account if the disregard changes the count of non-disregarded adults.
What Changes When Caring Duties End
If the caring arrangement ends (the cared-for person enters a care home, recovers, or dies), the carer must notify the billing council within 21 days under the Council Tax (Administration and Enforcement) Regulations 1992. The carer's disregard ends from the date the caring arrangement ceased. Council Tax is recalculated from that date.
Frequently Asked Questions
I look after my disabled mother-in-law who lives with us - can I claim the carer disregard?
Yes, provided the other conditions are met. Your mother-in-law is not your spouse or civil partner, so the spousal exclusion does not apply. If she receives a qualifying benefit (AA at either rate, DLA middle or highest care, or PIP daily living at enhanced rate) and you provide at least 35 hours of care per week to her in your shared home, you qualify for the carer disregard. Apply to your billing council with her benefit award letter and your declaration of the care provided.
My wife has severe arthritis and I care for her full-time - why can't I claim the carer disregard?
The Council Tax (Discount Disregards) Order 1992 specifically excludes spouses and civil partners from the carer disregard. This is a statutory provision that billing councils cannot override. Your wife may qualify for other reliefs: the SMI disregard (if her condition affects cognitive as well as physical function and she meets the dual test), or the DBRS (if the property has qualifying adaptations), or both.
The person I care for hasn't applied for PIP yet - can I still claim the disregard?
No. The carer disregard requires the cared-for person to be entitled to a qualifying benefit. Without an award, the disregard cannot apply. Assist the person you care for to apply for PIP (or Attendance Allowance if they are over pension age). Once a benefit is awarded, the disregard can be claimed - and may be backdatable to the date of the benefit award.
I'm a professional paid carer living with the person I care for - do I qualify for the disregard?
No. The Council Tax (Discount Disregards) Order 1992 specifically excludes carers who are employed by a professional care organisation to provide the care. The carer disregard is specifically for informal, non-professional carers - typically family members and close friends who provide care without being employed by a care company or agency to do so.
Does the carer disregard help if we already have two counted adults in the household?
Only if removing the carer from the count produces a different result for Council Tax purposes. In a three-adult household where one is a qualifying carer, removing the carer leaves two non-disregarded adults - no Single Person Discount applies because two adults remain. In a two-adult household where one is a qualifying carer, removing the carer leaves one non-disregarded adult and the Single Person Discount (25% off) applies. The disregard is only financially useful where reducing the non-disregarded adult count produces a tangible change in the applicable discount rate, such as moving from no discount to the Single Person Discount.
How we verified this
The carer disregard criteria are from paragraph 8 of Schedule 1 to the Council Tax (Discount Disregards) Order 1992. The spousal exclusion is from paragraph 8(1)(b) of the same Order. The qualifying benefit list (AA higher rate, DLA middle/highest care, PIP daily living enhanced, AFIP) is from the same Order and from DWP published benefit guidance. MHCLG guidance covers carer disregard administration. The IRRV provides professional guidance on carer disregard evidence standards. The IFS has published analysis of the spousal exclusion as an inequity.
Sources & Verification
- Council Tax (Discount Disregards) Order 1992 (paragraph 8 carer disregard): https://www.legislation.gov.uk/uksi/1992/548/contents
- Local Government Finance Act 1992: https://www.legislation.gov.uk/ukpga/1992/14/contents
- DWP Carer's Allowance guidance: https://www.gov.uk/carers-allowance
- DWP PIP guidance: https://www.gov.uk/pip
- MHCLG Council Tax guidance: https://www.gov.uk/government/collections/council-tax-statistics
- IRRV (Institute of Revenues, Rating and Valuation): https://www.irrv.net/
This article is for informational purposes only and does not constitute legal, financial, or tax advice. Council Tax rules vary by local authority and change annually. Always verify current rates and rules with your local council and gov.uk before making any decision.
