Council Tax exemptions

If you are a carer, you may be disregarded for Council Tax purposes if:

• you must provide care for at least 35 hours a week
• you live in the same property as the person you care for
• you are not the spouse or partner of the person you care for, or their parent if you care for a child under 18

The person you care for must receive one of the following benefits:

• Attendance Allowance
• highest or middle rate of care component of Disability Living Allowance
• an increase in Constant Attendance Allowance under the Industrial Injuries or War Pension scheme
• highest rate of Constant Attendance Allowance payable on top of full rate Disablement Benefit paid in respect of an industrial injury

If there are more than 2 occupiers in the property a reduction may still apply because more than one person living in the same property can count as a carer. For example:

A married couple have a son over 18 years old. The son has been certified by his doctor as being severely mentally impaired, and the Department for Work and Pensions have confirmed he is in receipt of Highest Rate of Care Component of Disability Living Allowance. Both parents care for their son for at least 35 hours a week.

The son is not counted for Council Tax purposes as he has been classed as severely mentally impaired. Likewise his parents are not counted as they can be classed as his carers.

The personal element is removed from the Council Tax charge giving the household a discount of 50%. However, if only one parent acted as a carer for the son a 25% discount would apply.

If you wish to make an enquiry or an application for an exemption, please contact council.tax@sheffield.gov.uk with your: 

• council tax account reference
• full name
• address
• dates and any details of your circumstance to support your request