Council Tax Single Person Discount When Partner Is in a Care Home

When a husband, wife or partner moves permanently into a care home, the council tax bill on the family home does not automatically change. Councils rarely adjust your account without being told — and that means you could be paying hundreds of pounds more than you owe while dealing with one of the hardest transitions a family faces.

How the Care Home Disregard Creates a Single Person Discount

Under Schedule 1, Paragraph 7 of the Local Government Finance Act 1992, anyone whose sole or main residence is a care home, hospital or hostel is "disregarded" when the council counts the number of adults living in a property. They still exist on the electoral roll and still own or rent the home — they just do not count towards the council tax occupancy calculation.

If your partner was the only other adult in the household, disregarding them leaves you as the sole non-disregarded resident. That triggers a 25% single person discount under Section 11 of the same Act. On a Band D property in England — where the average charge reached £2,392 in 2026/27 — that is roughly £598 off your annual bill.

If the home has other non-disregarded adults (an adult child who is not a full-time student, for example), the discount does not apply. The disregard only removes your partner from the count — it does not automatically produce a 25% reduction unless you are left as the only countable resident.

When the Discount Starts

The discount runs from the date your partner's sole or main residence changed to the care home. That is often the admission date, but not always. A two-week respite stay that converts to permanent placement shifts the residence date to the point the stay became permanent — typically confirmed by a care needs assessment or a permanent placement agreement.

You do not need to wait for probate, a property sale or an empty house. While your partner is alive and in the care home, you claim the disregard on the occupied home you still live in.

What You Need to Apply

Most councils ask for:

• Your council tax account number
• Your partner's full name, date of birth and former address
• The care home's name and address
• The date of permanent admission
• A letter from the care home confirming permanent residence

Some councils accept an online form; others want a written request to their revenues department. If your partner has dementia and cannot sign paperwork, a Lasting Power of Attorney for Property and Financial Affairs (or a Court of Protection deputyship order) lets you act on their behalf.

The Difference Between Disregard and Exemption

A disregard reduces who counts in an occupied home. An exemption removes the bill entirely on an unoccupied home. If you still live in the property, you cannot claim Class E exemption on it — your home is occupied, not empty. Class E only applies to the property your partner left behind if nobody else lives there.

For couples, the usual route is:

• Occupied home (where you still live): claim the single person discount via the care home disregard
• Empty former home (if your partner owned a separate property): claim Class E exemption on that separate property

Backdating the Discount

Councils can backdate the single person discount to the date your partner moved into the care home. There is no statutory time limit on backdating, though councils may ask why the claim was delayed. If your partner moved in two years ago and you only just discovered the discount, write to the revenues department with the admission date and care home confirmation. Age UK's Factsheet 21 confirms that retrospective claims are routinely processed.

The refund comes as a credit on your council tax account or a direct payment, depending on the council.

What to Do If the Council Refuses

If the council rejects your discount claim, ask for a written explanation citing the specific legislation. You have the right to challenge the decision under Section 16 of the Local Government Finance Act 1992 by sending a written grievance to the council. The council has two calendar months to respond. A VTE appeal must be filed within two months of a refusal, or within four months of the grievance if the council does not respond; appeals are free.

Our Council Tax Care Home Claim Guide includes a step-by-step appeal workflow and template letters for both the council complaint stage and the VTE referral — along with an evidence assembly checklist that covers the documents councils actually want to see.

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