Council tax disability reductions
A local authority must reduce the council tax on a dwelling if a disabled person is eligible and the dwelling has certain features to make it suitable.
Dwellings entitled to a disability reduction
The council tax payable by the liable person can be reduced if a disabled person lives in the dwelling as their sole or main residence and the dwelling meets certain criteria.[1]
Sole or main residence
The dwelling must be the disabled person's sole or main residence.
Sole or main residence means the dwelling where a person resides.
A person's main residence is the dwelling that a reasonable onlooker, with knowledge of the facts, would view as the person's home.[2]
Read more about when a dwelling is a person's sole or main residence in Liability for council tax on Shelter Legal.
Who is classed as disabled for a reduction
For the purpose of a disability reduction, a person is disabled if they are ‘substantially and permanently disabled’ by:[3]
illness
injury
congenital disorder
another reason
There is no definition of 'substantially and permanently disabled'.
The disabled person does not have to be the person liable to pay council tax for the discount to apply.
Features of the dwelling
For the local authority to apply the disability reduction, the dwelling must have one of:[4]
a room, other than a kitchen, bathroom or lavatory, which is predominately used by the disabled resident and is required for meeting their needs
a second bathroom or kitchen that is required for meeting the needs of the disabled resident
sufficient floor space for a wheelchair
The room must be essential or of major importance to the person's wellbeing because of the disability.
The wheelchair must be required to be used within the dwelling, for meeting the needs of the disabled resident.
A disabled person's equipment being used in a room that is also used for other purposes is not sufficient for the purpose of this discount. There must be a direct causal link between the disability and the requirement for the room.[5]
For a room to classed as 'of major importance' the room must only be required because of the person's disability.[6]
Amount of the reduction
A disability reduction reduces the council tax payable by one valuation band.
If the dwelling is in the lowest band (Band A), then the amount payable is calculated as five ninths of the amount set for a dwelling in Band D.[7] This equates to a reduction of one sixth of the amount set under Band A.
Any applicable discounts or council tax reduction should be applied after the disability reduction.
Backdating the reduction
A disability reduction can be backdated for previous financial years. There is no binding authority on how long a disability reduction can be backdated.
Application by the liable person
The person liable for council tax can apply for the disability reduction. This does not have to be the disabled person.
The request for a reduction must be made in writing and a separate application must be made for each financial year.[8]
There is no prescribed application form but each local authority is likely to have a form that should be used.
An application from a person who is jointly liable for council tax is treated as having being made by both liable people. An application can be made by someone on behalf of the liable person.
The local authority might ask for evidence that the requirements are met. A local authority should allow at least 21 days for a person to provide the information requested.[9]
When eligibility for the reduction changes
The liable person must notify the local authority if they have reason to believe that the eligibility criteria for a disability discount are no longer met.[10]
Last updated: 27 August 2025