Council tax

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

This information 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 rate collection agency in your local area.

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

Council tax applies to both owner-occupied and rented homes. The bill for each home is calculated on the assumption that two or more adults are living there. Council tax is still payable if there is only one person living in the home. Anyone living on their own, or treated as living on their own (see below), is entitled to a 25 per cent reduction on their bill. This is called the 'single person's discount'.

The amount of council tax payable on each property depends on a number of things. These include: which of the eight charge bands the property comes into based on its value; the rate of tax set by the local authority; and whether the people paying are eligible for reductions or exemptions.