Manchester Council Tax Relief for Terminal Illness (SR1 Discount)

The SR1 Council Tax Discount

Manchester City Council introduced a specific council tax discount for terminally ill residents under its Discretionary Council Tax Payment policy, updated in 2025. If you hold an SR1 medical form (previously known as a DS1500), you may apply for up to 100% relief on your council tax bill through the council's discretionary powers under Section 13A(1)(c) of the Local Government Finance Act 1992.

This is not part of the main Council Tax Support scheme. It is a separate discretionary award. But the two can stack: if you already receive 85% CTS through the standard working-age scheme, a DCTP award may cover some or all of the remaining 15%.

Who Can Get an SR1 Form

An SR1 form is completed by a clinician for a patient with a terminal illness. Ask your GP or specialist whether an SR1 is appropriate. The form was previously known as DS1500.

You do not need to be in the final weeks of life. The clinician decides whether the form is appropriate for the patient's circumstances.

Ask the clinician about the form and what evidence they can provide for a council application.

How the SR1 Discount Interacts With Other Benefits

An SR1 may also be relevant to claims for disability benefits under special rules. Check current official DWP guidance for those separate claim requirements.

For Council Tax Support, receipt of PIP daily living, DLA care at the middle or highest rate, or Attendance Allowance waives non-dependant deductions.

These protections can combine with a discretionary DCTP award. The disability benefit may waive a non-dependant deduction, while the council separately decides whether to award DCTP relief.

How to Apply

Contact Manchester City Council's Benefits Service on 0161 234 5002 and explain that you (or the person you are helping) hold an SR1 form and want to apply for the terminal illness council tax discount.

The council may ask for:

• A copy of the SR1 form or a letter from the clinician confirming the diagnosis
• Proof that the person lives at the property as their main residence
• The council tax account reference number

A family member, carer, or adviser can help complete the application. They cannot sign binding declarations or receive confidential decision notices unless a formal Third-Party Authorisation or Power of Attorney is registered with the council. If the person is too ill to manage paperwork, explain this when you call and ask what assistance or authorisation is needed.

If You Are Helping a Family Member

If you are an adult child or partner organising council tax for someone who is terminally ill, check three things:

1. Are they already receiving CTS? If not, submit a CTS application first. A working-age award can reduce the bill by up to 85%; pension-age entitlements follow national rules and can cover up to 100%.
2. Do they have a registered Power of Attorney or Third Party Authorisation? Without one, the council cannot discuss the account with you
3. Are they receiving PIP or Attendance Allowance? Receipt of PIP daily living, DLA care at the middle or highest rate, or Attendance Allowance can waive non-dependant deductions under the CTS scheme. Check the relevant official benefits application route if they may qualify for one of these benefits.

The Manchester Council Tax Reduction guide covers the full interaction between CTS, disability benefits, and the hardship fund — including the SR1 route — with checklists for each step.

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