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Class I and J exemptions

Carers and care workers

If someone living in your home meets one of the following criteria, the taxpayer may be entitled to a discount because they are not counted for Council Tax purposes:

Where the carer is an employee

The person who is providing the care or support must be:

  • providing care or support through a connection with the Crown, a charity, or a local authority
  • employed for at least 24 hours a week
  • paid no more than £44 per week or less
  • resident where the care is given or in premises which have been provided for the better provision of care

Where the carer is a friend or relative

The person who is providing the care or support must:

  • be providing care for a person, who is receiving one of the following state benefits:

a) a higher rate attendance allowance
b) the highest rate of the care component of a disability living allowance
c) the highest rate of disablement pension
d) an increase in a constant attendance allowance

  • be resident in the same home as the person to whom care is being provided
  • be providing care for at least 35 hours per week on average
  • must not be living with the person receiving care as a spouse/civil partner or caring for their own child who is under the age of 18

Exemption for carers who leave home to provide care

If you have left your own home to provide care for someone else you may be entitled to exemption from Council Tax for your former home if the following conditions apply:

  • the property concerned must have been your main home and not be anyone else's main home
  • you must be providing care or treatment for someone who needs it because of old age, physical or mental disability or, past or present: alcohol dependency, drug dependency or mental illness
  • you must have moved home so that you can provide better care for the person you are caring for
  • documentary evidence must be provided

Your former home may still be exempt even if you have not moved into the home of the person for whom you are caring.

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