Council Tax Disregarded Adults List — Every Category in England
What "Disregarded" Actually Means
A disregarded adult still lives in the property. They eat there, sleep there, get their post there. But for the purposes of counting how many adults live in a dwelling under Section 11 of the Local Government Finance Act 1992, they are invisible.
If you live with one other adult and that person falls into a disregard category, the council counts one resident — you — and awards a 25% single person discount. If every adult in the household is disregarded, the dwelling may qualify for a full exemption (Class N for students, Class U for severe mental impairment) or a 50% discount.
The billing authority decides entitlement, not your employer, university, or GP. Each category has its own evidence requirements.
The Twelve Disregard Categories
1. Full-Time Students
Enrolled on a course lasting at least one academic or calendar year, requiring at least 21 hours of study per week across at least 24 weeks. The university or college issues an official Student Certificate under Article 5 of SI 1992/548 — your council will not process the disregard without it. Students remain disregarded during vacation periods between academic years. A separate disregard also covers a non-UK citizen spouse or dependant of a full-time student who is prevented by immigration terms from working or claiming benefits in the UK.
2. Severely Mentally Impaired (SMI)
Two conditions must be met simultaneously: a registered medical practitioner certifies permanent severe impairment of intelligence and social functioning, and the person receives a qualifying benefit (PIP Daily Living, Attendance Allowance, DLA Middle or Higher Care, Universal Credit LCWRA element, or ESA). The disregard backdates to whenever both conditions were first met at the same time.
3. Apprentices
Employed to learn a trade, undertaking a programme leading to an accredited qualification, and earning no more than £195 per week gross in 2026/27. The wage cap is the key threshold — anyone above it counts as a full adult for council tax.
4. School Leavers and Under-20s in Education
Anyone aged 18 or 19 in non-advanced education (at least 12 hours of daytime study per week). School leavers who finish between 30 April and 1 November remain disregarded until 1 November after the course ends, preventing a gap when your child finishes sixth form.
5. Student Nurses
Undertaking a nursing or midwifery course leading to NMC registration, who do not already qualify as full-time students. Evidence is a certificate from the college of nursing or health.
6. Youth Trainees
Under 25, on an approved government training scheme funded under the Employment and Training Act 1973.
7. People in Detention
Held in prison, hospital, or custody by court or immigration order, or detained under the Mental Health Act 1983. People imprisoned specifically for non-payment of council tax or fine default are not disregarded.
8. Patients in Hospitals, Care Homes, and Hostels
The facility must be the person's sole or main residence, not a short stay. This covers NHS and independent hospitals, registered care homes providing personal care, and bail or probation hostels.
9. Live-In Carers
Providing at least 35 hours of care per week to someone receiving a qualifying disability benefit who lives in the same property. The carer must not be the spouse, civil partner, or cohabiting partner of the cared-for person, and must not be a parent caring for a child under 18.
10. Live-In Care Workers
Employed by a local authority or charity, or introduced by a charity; working at least 24 hours per week; living in accommodation provided by the employer; and earning no more than £44 per week gross in 2026/27.
11. Members of Religious Communities
Members of a religious order whose principal occupation is prayer, contemplation, education, or relief of suffering, with no independent income or capital beyond previous employment pensions.
12. Diplomats, Visiting Forces, and International Organisation Officials
Anyone with diplomatic immunity, members of visiting armed forces under the Visiting Forces Act 1952, or officials of designated international defence organisations.
How Mixed Households Work
The council counts every adult resident, subtracts anyone who qualifies as disregarded, and applies the discount based on what is left:
- One countable adult → 25% single person discount
- Zero countable adults → 100% exemption (Class N or U if the dwelling qualifies) or 50% discount
- Two or more countable adults → no discount
A household with a pensioner, a full-time student, and an apprentice under £195/week has one countable adult (the pensioner). The student and apprentice are both disregarded. The pensioner gets 25% off.
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What to Do Next
Check each adult in your household against the twelve categories. If anyone qualifies, contact your billing authority with the relevant evidence — student certificates, GP certification, benefit award letters, or apprenticeship agreements.
If you need help working out who counts in your household and what evidence to gather, the England Single Person Discount guide walks through the disregard audit step by step, with a fillable worksheet for mapping every resident to their category.
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