Foster Carer Council Tax Exemption Wales: Do Foster Children Count and What Discounts Apply

Foster carers in Wales often assume that taking a child or young person into their home will push up their council tax bill. Children under 18 are not counted as residents, including foster children. Wrexham Council has also publicised a discretionary reduction for approved carers.

Foster Children Don't Count for Council Tax

Under the council tax disregard rules in Wales, a person under 18 is never counted as a resident for council tax. That applies to every child in your household, including foster children.

For residents aged 18 or over, a foster placement does not by itself establish a council tax disregard. A care leaver aged 18 to 24 is disregarded if they meet the Category 3 definition in Section 104 of the Social Services and Well-being (Wales) Act 2014. Contact the leaving care team to confirm status.

If you're a single adult fostering one or more children under 18, you still qualify for the 25% single person discount — the foster children don't change your headcount.

Discretionary Relief for Foster Carers

Beyond the standard disregard, some Welsh councils use Section 13A(1)(c) of the Local Government Finance Act 1992 to offer discretionary council tax reductions specifically for local authority foster carers. This is not a national statutory right — it varies by council.

Wrexham County Borough Council, for example, provides a 100% council tax reduction for carers approved by the council. Its published eligibility includes connected (kinship) foster carers, local-authority and therapeutic foster carers, “When I am Ready” foster carers, special guardianship carers, supported-lodgings hosts, and eligible carers transferring from independent agencies to Wrexham's local-authority service. Check with Wrexham Council for current eligibility and application details. Other Welsh authorities have considered similar policies as part of their corporate parenting strategies, though not all have implemented them.

Because these schemes are discretionary, you need to check with your own billing authority. Ask the council's revenues department directly whether they offer a council tax reduction or discount for foster carers under Section 13A.

What About Kinship Carers and Special Guardians

For children under 18, the age rule applies whether they are fostered, cared for by kin, or live under a Special Guardianship Order. For someone aged 18 or over, check the care-leaver rules rather than assuming that the arrangement alone gives a disregard.

Special guardians who hold a Special Guardianship Order are in a different position: the child is no longer "looked after" by the local authority in the statutory sense, but remains excluded from the council tax count while under 18. The distinction matters more for adults in the household — if a special guardian is the sole adult, the 25% single person discount applies just as it would in any other single-adult household.

How to Claim

If your council offers discretionary foster carer relief, contact the revenues department and ask for the application form. You'll typically need:

• Your council tax account reference
• Confirmation of your foster carer approval status (from the fostering team)
• Evidence of current or recent placement

For the standard single person discount, apply through your council's online portal or by phone if you're the only adult in the household. Foster children placed with you won't affect eligibility.

Our Council Tax Discounts and Exemptions in Wales guide covers the full range of reliefs available to Welsh households, including how disregard rules interact when a foster carer also cares for an elderly relative or lives with a student.

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