Council tax and dementia

Council tax in England and Wales

If you have dementia, or are caring for a person with dementia, it may affect how much council tax you pay. In England and Wales, local authorities (also known as local councils) charge people council tax. This is based on the property they live in. The money that local authorities receive from council tax helps pay for local services.

Council tax applies to both rented homes and those that are owned by one or more people. The bill for each property is worked out on the basis that two or more adults are living there. However, you will usually still need to pay council tax if there is only one person in the property.

The amount that needs to be paid in council tax on each property depends on factors that include:  

• which pricing ‘band’ (categorised A–H in England and A–I in Wales) the property is in, based on its value
• the rate set by the local authority
• which pricing ‘band’ (categorised A–H in England and A–I in Wales) the property is in, based on its value

Council tax in Northern Ireland

Northern Ireland has a rates system – charged on the value of individual properties.

For information on discounts and exemptions if you are in Northern Ireland, contact the Land and Property Service in your local area.

Who needs to pay council tax?

One or more people can legally be responsible for paying the council tax for a property. However, only one bill will be sent to the property, regardless of the number of people who live there. A person is usually responsible for paying council tax if the property is their main home.

If you own the property, you will be responsible for paying the council tax. If you live in the property with your partner, your partner is jointly responsible for paying, even if they don’t own it. If someone else who lives there (such as a different family member) jointly owns the property, they will also be responsible for paying.

If you rent the property, you are usually responsible for the council tax. If you live with a partner, they are jointly responsible. This is even if they aren’t included in the rental agreement.