Part of: UK Council Tax 2026 — Complete Guide → Council Tax Exemptions 2026 — All 12 Exempt Classes Explained
TL;DR: Foster carers registered with a local authority or approved fostering agency are typically "disregarded" for Council Tax purposes under the Council Tax (Discount Disregards) Order 1992. This means they are not counted as a resident adult, which can enable the Single Person Discount or, in combination with other disregards, a full exemption. Foster children under 18 are separately disregarded under the standard under-18 rules.
Last reviewed: 27 April 2026
The Foster Carer Disregard: How It Works
The Council Tax (Discount Disregards) Order 1992 provides that certain people are "disregarded" - not counted as resident adults for Council Tax purposes. Foster carers who receive payments from a local authority or an approved voluntary or independent fostering agency are disregarded under this Order.
The disregard recognises that fostering is a public service. Penalising foster carers by treating their fostering activity as creating additional Council Tax liability would be counter-productive to the recruitment and retention of foster carers.
Effect of the disregard: A foster carer who is disregarded is removed from the count of non-disregarded adults. This can:
- Preserve the Single Person Discount (25% off) where a foster carer was the sole adult before placing children
- Maintain a lower Council Tax bill in households that would otherwise have two counted adults (if the foster carer is disregarded and another adult in the household is also disregarded or is the sole remaining counted adult)
Who Qualifies for the Foster Carer Disregard
The disregard applies to a person who:
Is approved by a local authority or independent/voluntary fostering agency: The foster carer must be formally approved under the Fostering Services (England) Regulations 2011 (or equivalent in Wales and Scotland). Informal private fostering arrangements without formal approval do not typically qualify.
Is receiving fostering payments: The payment of fostering allowances by the local authority or agency to the carer is the key indicator of the qualifying relationship.
Has children placed with them: The fostering must be active - the carer has children placed with them under a formal fostering arrangement.
Kinship carers: Where a family member (grandparent, aunt, uncle, sibling) provides kinship foster care under a formal fostering order from the local authority, the kinship carer typically qualifies for the same disregard as mainstream foster carers.
What does NOT qualify:
- Private fostering without local authority involvement
- Adoption - adopted children are full legal members of the family; the adopter is not a "foster carer"
- Care leavers providing peer mentoring - not a foster care relationship
- Friends or family providing informal support without formal fostering arrangement
Foster Children Under 18: The Standard Disregard
Foster children are almost always under 18. Under-18s are separately disregarded under the Council Tax (Discount Disregards) Order 1992 under the standard under-18 disregard provision. This is not specific to fostering - any child under 18 at the property is disregarded.
This means foster children themselves do not create Council Tax liability for the household. They are disregarded regardless of the foster carer's own status.
Practical Effect: Common Household Scenarios
Single foster carer with foster children:
- The foster carer is disregarded (foster carer disregard).
- The foster children are disregarded (under-18 disregard).
- No non-disregarded adults remain.
- Council Tax: potentially zero (no non-disregarded adult to be liable; however, if the carer is a tenant or owner, they retain liability in law even if disregarded).
In practice, the billing council typically treats the disregarded foster carer as the sole accountable person but applies the SPD (25% off) or equivalent reduction.
Couple fostering (both carers):
- Both foster carers are disregarded.
- Foster children are disregarded.
- No non-disregarded adults remain: effectively the household may benefit from maximum reduction, approaching zero Council Tax.
Single foster carer living with a non-fostering partner:
- Foster carer is disregarded.
- Partner is a non-disregarded adult.
- The partner is the sole non-disregarded adult.
- Single Person Discount (25% off) applies.
Supported Lodging Providers
Supported lodging providers - adults who provide accommodation and support to vulnerable young people (typically 16-25 year olds leaving care) through a local authority scheme - may qualify for similar disregards to foster carers. The Council Tax treatment depends on the specific scheme structure and whether the provider is registered with the local authority under formal supported lodging provisions.
Contact your billing council to confirm how your specific arrangement is classified for Council Tax purposes.
Claiming the Foster Carer Disregard
Apply through your billing council's Council Tax team:
1. Contact the revenues team online, by phone, or by email.
2. Explain that you are a registered foster carer and wish to claim the foster carer disregard.
3. Provide evidence of your registration with the local authority or fostering agency.
4. Provide evidence of current fostering placements (foster placement letter or payment confirmation).
5. The council processes the disregard and adjusts your Council Tax account.
Council Tax and Special Guardianship Orders (SGOs)
Special Guardianship Orders (SGOs) are a form of legal arrangement for children who cannot live with birth parents but for whom adoption is not appropriate. A special guardian has parental responsibility for the child.
Council Tax position for special guardians: A special guardian is not a "foster carer" in the legal sense under the Fostering Services Regulations. The Council Tax (Discount Disregards) Order 1992 foster carer disregard is specifically for those receiving fostering payments from a local authority or approved agency.
However, children under 18 living with a special guardian are disregarded under the standard under-18 disregard. If the special guardian is the only adult, they qualify for the Single Person Discount (25% off) based on the under-18 disregard, not the foster carer disregard.
Some local authorities provide a Council Tax contribution to special guardians as part of their support package. This is a financial arrangement separate from the Council Tax disregard mechanism.
Residence Order/Child Arrangements Order carers: Similar to SGOs, a person caring for a child under a residence order or child arrangements order is not formally a foster carer for Council Tax disregard purposes. The under-18 disregard for the child applies, which may enable SPD for the adult carer.
England, Wales, and Scotland
The foster carer disregard applies across England, Wales, and Scotland, though the specific fostering framework legislation differs:
England: Fostering Services (England) Regulations 2011.
Wales: The Regulated Fostering Services (Wales) Regulations 2019 apply. Welsh councils apply the same disregard principle.
Scotland: Looked After Children (Scotland) Regulations 2009 govern fostering. Scottish councils apply the equivalent disregard.
Frequently Asked Questions
I'm a grandparent providing kinship care with a formal fostering order - does the foster carer disregard apply to me?
Yes. Kinship foster carers who are formally approved by the local authority and receive fostering allowances qualify for the same foster carer disregard as mainstream foster carers. Provide your formal kinship fostering approval documentation (from the local authority or fostering agency) and payment confirmation letters to your billing council when applying.
We foster and also provide respite care - does the disregard apply during non-placement periods?
The foster carer disregard typically applies while you are registered as an approved foster carer and actively fostering, regardless of whether children are placed with you at the specific moment of the billing council's review. The key is your formal registration status as an approved carer and the ongoing fostering relationship with the local authority or agency. However, some billing councils interpret the disregard more narrowly, requiring a child to be actively placed. Contact your billing council to clarify their specific approach and provide your registration certificate as evidence of your approved status.
My foster child has just turned 18 - are they still counted as a disregarded person?
The under-18 disregard ends on the young person's 18th birthday. From that date, they become a non-disregarded adult unless they fall into another disregarded category (full-time student on a qualifying course, severely mentally impaired, or an apprentice below the earnings threshold). If the newly-turned-18-year-old does not fall into any other disregarded category, they are now a counted adult and affect your Council Tax. Notify the billing council within 21 days of the birthday.
We've just become foster carers - when does the disregard start?
The disregard starts from the date you became formally approved as foster carers and the disregard conditions are met. If you registered in January but didn't notify the billing council until April, request backdating to January with evidence of your registration date.
Are adoptive parents treated the same as foster carers for Council Tax?
No. Once a child is legally adopted, they become a full member of the adoptive family, not a foster placement. Adoptive parents are not "foster carers" in the legal sense under the Fostering Services Regulations, and do not qualify for the foster carer disregard in the Council Tax (Discount Disregards) Order 1992. Adopted children under 18 are, however, separately disregarded under the standard under-18 disregard, exactly as any other child under 18 in any household. This means an adoptive parent with adopted children under 18 qualifies for the Single Person Discount if they are the only non-disregarded adult.
How we verified this
The foster carer disregard is from the Council Tax (Discount Disregards) Order 1992. The Fostering Services (England) Regulations 2011 govern foster carer approval. The Children Act 1989 provides the statutory framework for fostering. The under-18 disregard is from the same Discount Disregards Order. The Department for Education publishes guidance on foster care arrangements. MHCLG guidance covers foster carer disregard administration. The IRRV provides professional guidance on disregard evidence requirements for foster carers.
Sources & Verification
- Council Tax (Discount Disregards) Order 1992: https://www.legislation.gov.uk/uksi/1992/548/contents
- Children Act 1989 (fostering provisions): https://www.legislation.gov.uk/ukpga/1989/41/contents
- Fostering Services (England) Regulations 2011: https://www.legislation.gov.uk/uksi/2011/581/contents
- Local Government Finance Act 1992: https://www.legislation.gov.uk/ukpga/1992/14/contents
- Department for Education fostering guidance: https://www.gov.uk/government/collections/fostering
- 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.
