Council Tax Carer Disregard and Care Leaver Discount Appeals — Taking a Refusal to the Tribunal

You provide full-time care for someone in your household — or you're a young adult who left local authority care — and the council has refused your council tax disregard or discount. The refusal might hinge on a technicality: you don't receive Carer's Allowance, or the council says the person you care for doesn't qualify, or they dispute whether you live at the same address. Whatever the reason, you can appeal.

The Valuation Tribunal for England (VTE) hears these disputes independently of the council. The process is free.

Carer Disregard: What Qualifies

Under the Council Tax (Discount Disregards) Order 1992 and the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992, a person is disregarded from the council tax headcount (which can reduce or eliminate the bill) if they provide care for at least 35 hours per week to someone who is entitled to one of the following:

• Attendance Allowance (higher or lower rate)
• PIP daily living component (standard or enhanced)
• DLA care component (highest or middle rate)
• Armed Forces Independence Payment
• An increased disablement pension at the prescribed highest rate
• An increase in constant attendance allowance under the prescribed personal injuries or service pension rules

The carer must live in the same dwelling as the person they care for. Crucially, the carer does not need to receive Carer's Allowance themselves — the test is the care they provide and the cared-for person's entitlement to a qualifying benefit, not whether the carer has been awarded a benefit in their own right.

The person the carer looks after cannot be their spouse, civil partner, or a cohabiting partner, and cannot be a child under 18.

Care Leaver Discount: A Local Scheme

Since 2018, most English councils have adopted a care leaver discount — typically 100% council tax reduction for care leavers aged 18 to 25 (some extend to 21). This isn't a statutory entitlement like the carer disregard; it's usually granted under Section 13A(1)(c) of the Local Government Finance Act 1992 as a discretionary reduction.

Councils can set their own eligibility rules for the care leaver discount, which means the grounds for appeal vary. Common disputes include:

• The council doesn't recognise the applicant as a former looked-after child
• The applicant has moved to a different council area and the new council disputes responsibility
• The discount was applied but then removed without adequate notice

Because the care leaver discount is typically discretionary, the VTE's power is to review whether the council exercised its discretion properly — not to substitute its own view of policy. But if the council's refusal was based on factual errors (misidentifying the applicant's care history, wrong age calculation), the tribunal can direct reconsideration.

Filing the Section 16 Grievance

Both the carer disregard and care leaver discount are billing authority decisions, so the appeal route follows Section 16 of the Local Government Finance Act 1992:

1. Serve a formal written grievance on the council's revenues department. Identify the property, state which relief you're claiming (carer disregard or care leaver discount), and explain why you believe you qualify.
2. Attach your evidence. For carer disregard: a letter from the cared-for person's benefit provider confirming entitlement to a qualifying benefit, evidence of your living arrangements, and any care assessment or social services record. For care leaver status: your personal advisor letter, confirmation from your leaving-care team, or a letter from the responsible local authority.
3. The council has two months to respond in writing.
4. Appeal to the VTE within two months of service of the council's written refusal, or within four months of serving your grievance if the council is silent.

Common Evidence Challenges

Carer disregard without Carer's Allowance. This is the most frequent misunderstanding. The council may refuse because you don't claim Carer's Allowance — but that's not the legal test. You need evidence that the person you care for is entitled to a qualifying benefit and that you provide at least 35 hours of care per week. A signed statement from the cared-for person, supported by evidence of benefit entitlement, is usually sufficient. If social services have assessed the care arrangement, that assessment carries weight.

Care leaver in a new council area. If you've moved to a different council, the new authority may not have your care records. Contact the leaving-care team at the council that was responsible for you — they can provide written confirmation of your status as a former looked-after child and the dates of your care period.

Deadlines

Getting Support

Both carers and care leavers can get free help from local Citizens Advice bureaux and specialist organisations. For care leavers, your personal advisor has a statutory duty to assist with practical matters including council tax.

For the full appeal process — from drafting a Section 16 grievance through to the VTE hearing — our Council Tax Appeals to the Valuation Tribunal guide covers every step, with templates and a deadline tracker.

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