Council Tax Exemptions and Discounts in Cheshire East

Exemptions and Discounts Are Different from Council Tax Support

Council Tax Support (the income-based reduction covered elsewhere on this site) sits on top of any exemptions and discounts you're already entitled to. The council applies exemptions and discounts first, calculates your net liability, and then assesses whether you qualify for income-based support on top.

Getting the right exemptions and discounts in place before applying for Council Tax Support matters — they reduce the base figure the council uses to calculate everything else.

Single Person Discount (25% Off)

If you're the only adult living in your property, you qualify for a 25% reduction on your council tax bill. This is the most commonly claimed discount in Cheshire East and across England.

"Only adult" means no one else aged 18 or over lives there as their main home. Certain people are disregarded for counting purposes — they live with you but don't count as a second adult:

• Full-time students
• People with severe mental impairment
• Live-in carers (not your partner)
• People under 25 in certain training schemes
• Diplomats and visiting forces members

If you live with your adult child who is a full-time university student, you still qualify for the single person discount because students are disregarded.

Apply through the Cheshire East website. The council may periodically review your discount — if another adult moves in, you must report the change within 21 days.

Severe Mental Impairment (SMI) Exemption

A person with a severe mental impairment is completely disregarded for council tax purposes. If you live alone and qualify for SMI disregard, your property may be exempt from council tax entirely. If you live with one other person who has SMI, you'd qualify for the single person discount.

To qualify, you need:

• A medical certificate from a registered medical practitioner (usually your GP) confirming a severe impairment of intelligence and social functioning that appears to be permanent
• Entitlement to a qualifying benefit — PIP daily living component, Attendance Allowance, DLA middle or higher rate care component, ESA with limited capability for work-related activity, Incapacity Benefit, or Universal Credit with a limited capability for work or work-related activity element

The SMI disregard is among the most under-claimed council tax reductions in England. Dementia, severe learning disabilities, brain injuries, and advanced neurological conditions can all qualify. The disregard can be backdated, potentially resulting in a significant refund.

Disabled Band Reduction

If you or someone living with you permanently has a substantial and permanent disability, your home may qualify if it has a feature that meets their needs: use of a wheelchair indoors, an extra bathroom or kitchen used to meet their needs, or a room other than a bathroom, kitchen or lavatory that they predominantly use.

This reduces your bill to the band below your actual band. A Band C property would be charged at the Band A rate. If you're already in Band A, you receive a one-sixth reduction.

The disability must be permanent and the property features must be essential — not just convenient. The council may inspect your home to verify.

Student Exemption

Where everyone in the property qualifies as a full-time student, a 100% Council Tax reduction may apply. For a university or college course, full-time means at least 24 weeks a year and at least 21 hours of study per week during term time. An 18- or 19-year-old may also qualify on a course lasting at least three months that requires at least 12 hours of study per week.

If one person in the household is a student and the other isn't, the property isn't exempt — but the student is disregarded for counting purposes, so the remaining person may qualify for the single person discount.

You'll need a student status certificate from your university or college. Apply through the Cheshire East website with the certificate attached.

Carer Discount

Live-in carers are disregarded for council tax purposes if they provide care for at least 35 hours per week to someone who receives a qualifying disability benefit (Attendance Allowance, middle or highest rate DLA care component, or PIP daily living). The carer cannot be your spouse, partner, or parent of a child under 18 living in the property.

If a disregarded carer is the only other adult in the household, the remaining liable person qualifies for the single person discount.

Stacking Exemptions with Council Tax Support

These exemptions and discounts apply before Council Tax Support is calculated. A single person receiving Council Tax Support in a Band B property gets the 25% SPD applied first (reducing their base liability), and then the income-based support is calculated against the lower figure.

The Cheshire East Council Tax Reduction Guide covers both the exemption layer and the income-based support layer, showing how they interact to minimise your bill.

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