Council tax

Council tax is a charge local authorities make on residential properties in England and Wales to help pay for local services. Some people with dementia are eligible for a discount on their council tax bill. Sometimes the people who care for them are eligible for a discount too. This factsheet looks at who needs to pay council tax, and the reductions, discounts and exemptions that may be available.

Council tax applies to both owner-occupied and rented homes. The bill for each property is calculated on the basis that two or more adults are living there. However, you will still need to pay council tax if there is only one person living there.

The amount that needs to be paid in council tax on each property depends on a number of things. These include:

  • which of the eight pricing ‘bands’ the property comes into, based on its value
  • the rate set by the local authority
  • whether the people living there are eligible for any support. reductions or exemptions.

The council tax system is complicated and quickly changing. Anyone with further questions should contact their local authority’s council tax department.

This factsheet applies in England and Wales. Northern Ireland has a rates system and every property is valued individually. For information on discounts and exemptions if you are in Northern Ireland, contact the rebate section of the Land and Property Service in your local area (see ‘Other useful organisations’).