Does Attendance Allowance Affect Your Council Tax? Discounts and Exemptions Explained

Rules checked in October 2026 against GOV.UK, Council Tax: discounts for disabled people. This guide covers England and Wales.

Does Attendance Allowance Reduce Your Council Tax?

No. There is no automatic Council Tax discount for getting Attendance Allowance. What exists instead are three separate schemes, and Attendance Allowance matters to different degrees for each.

Scheme	Who it is for	Is Attendance Allowance needed?	What you can get
Severe mental impairment discount	Someone certified by a medical professional as severely mentally impaired, or the people who live with them	Yes, or another qualifying benefit	25%, 50% or 100% off the bill
Council Tax Reduction	People on a low income or on benefits	No, but GOV.UK says Attendance Allowance could increase what you get	Up to 100% off, set by your council
Disabled Band Reduction Scheme	Homes with an extra room or wheelchair space needed because of a disabled person	No	Bill reduced to the next band down

The Severe Mental Impairment Discount: The Main Link to Attendance Allowance

This is the scheme most families are really asking about when they search for Attendance Allowance and Council Tax. It exists because people with a severe, lasting impairment are treated as if they do not count when working out how many adults live in a home, which reduces the bill.

Who counts as severely mentally impaired?

The law defines it as a severe impairment of intelligence and social functioning (however caused) which appears to be permanent. In practice it most often applies to people with dementia, including Alzheimer’s disease, and to some other lasting conditions that affect understanding and social functioning. A physical condition on its own does not count, however serious. A doctor or other registered medical professional decides.

The two things you need

1. A certificate from a medical professional, such as your GP, confirming the person is severely mentally impaired
2. A qualifying benefit. Attendance Allowance is one. The middle and highest rates of the DLA care component are others. Your council can tell you the full list

How much discount you can get

GOV.UK sets out the amounts:

• 100% off if the severely mentally impaired person lives on their own, or if any other adults in the household are also severely mentally impaired or are full-time students
• 50% off if everyone else in the household is “disregarded”, meaning they are not counted when working out the bill
• 25% off for you if you live with someone who is severely mentally impaired, and either there are no other adults in your household or everyone else is disregarded

As an illustration only, on a bill of £2,000 a year, 100% is £2,000 and 25% is £500. Your own bill and band will differ.

Why You Should Not Delay the Attendance Allowance Claim

The council can only apply the discount if the person is entitled to a qualifying benefit. A High Court case in 2021, Brown v Hambleton District Council, shows what that means in practice.

• A man’s wife had Alzheimer’s disease, and her GP certified her as severely mentally impaired from 1 February 2018
• An Attendance Allowance claim was made on 29 November 2018, and the council started the Council Tax discount from that date
• He asked for the discount to go back to February, when the GP certified her condition
• The court dismissed his appeal. It ruled that a person is not entitled to Attendance Allowance until a claim has been made, so the discount could not start before 29 November 2018

You can read the full judgment on BAILII. The lesson is simple. Attendance Allowance is paid from your claim start date, and the Council Tax discount follows it, so a delay costs money twice. How your claim date is set depends on how you apply, and our guide to applying for Attendance Allowance explains why the form needs care.

How to Claim the Severe Mental Impairment Discount

1. Make sure Attendance Allowance has been claimed. If the person has dementia, see our guide to Attendance Allowance for dementia
2. Ask the GP, or another registered medical professional, for a severe mental impairment certificate
3. Contact your local council and ask for the severe mental impairment discount or exemption application. GOV.UK says to check with your council which benefit evidence it needs. It will usually ask for the certificate and proof of the Attendance Allowance award, such as the award letter showing the start date
4. Ask for the discount to start from the earliest possible date, which is the date the Attendance Allowance claim started
5. If you disagree with the council’s decision, ask it to look at the decision again. You can then appeal to the Valuation Tribunal, the independent body for Council Tax appeals

If the Attendance Allowance award is for a limited period, for example one or two years, check the end date on the decision letter. The discount depends on the person being entitled to a qualifying benefit, so when the award is renewed, send your council the new award letter and ask what it needs to keep the discount in place.

Council Tax Reduction: A Separate, Means-Tested Scheme

Council Tax Reduction, sometimes called Council Tax Support, is for people on a low income or on certain benefits. GOV.UK says each council runs its own scheme, and what you get depends on your circumstances and your household income, including savings, pensions and your partner’s income. Your bill can be reduced by up to 100%.

Attendance Allowance is not a requirement, but GOV.UK says you could get extra Pension Credit, Housing Benefit or Council Tax Reduction if you get it. It also says that if you get Pension Credit, you could be eligible for Council Tax Reduction. Our guide to Attendance Allowance and Pension Credit explains how an award can increase your Pension Credit. To apply, contact your local council.

The Disabled Band Reduction Scheme

This scheme is separate from Attendance Allowance. GOV.UK says you may qualify if you live in a larger property than you would need if you or another occupant were not disabled. You need to show that you have either an extra bathroom, kitchen or other room that you need for the disabled person, or extra space inside the property for using a wheelchair. It must be the main home of at least one disabled person, adult or child.

If you qualify, your bill is reduced to the next lowest band. If your home is already in Band A, you get a 17% discount instead. GOV.UK does not list Attendance Allowance as a requirement.

If Your Carer Claims Carer’s Allowance

When a carer is paid Carer’s Allowance, GOV.UK says the person they care for might stop getting reduced Council Tax, and should contact their local council to find out if this affects them. Check this before the carer claims. Our guide to Carer’s Allowance and Attendance Allowance explains how the two fit together.

Has Someone You Love Been Diagnosed With Dementia?

If so, it is worth checking Attendance Allowance early, because it is the key that opens the Council Tax discount as well as the allowance itself. At Attendance Allowance Services:

• The eligibility check is free. You speak to a registered Occupational Therapist, with no obligation
• We complete the application for you. Your Occupational Therapist completes and endorses it, and we post it by 1st Class Royal Mail within 4 days for your approval, signature and submission to the DWP
• No fee unless it is successful. Any fee is collected after you receive the backdated payment
• Family members and carers are welcome. We are happy to talk to anyone supporting an applicant. See whether someone else can fill in the form

Frequently Asked Questions

Does Attendance Allowance reduce your Council Tax?

Not on its own. There is no automatic Council Tax discount for getting Attendance Allowance. It can open the door to the severe mental impairment discount, and GOV.UK says it could increase the extra Pension Credit, Housing Benefit or Council Tax Reduction you get.

Can you get a Council Tax discount if you get Attendance Allowance?

Only through a specific scheme. The main one is the severe mental impairment discount, which needs a medical professional’s certificate as well as a qualifying benefit such as Attendance Allowance. You may also be able to get Council Tax Reduction if you are on a low income, which your local council decides.

What counts as severe mental impairment for Council Tax?

The law defines it as a severe impairment of intelligence and social functioning, however caused, which appears to be permanent. It most often applies to people with dementia. A doctor or other registered medical professional must certify it.

How much Council Tax discount do you get for severe mental impairment?

GOV.UK says you get a 100% discount if you are severely mentally impaired and live on your own, or if any other adults in your household are also severely mentally impaired or are full-time students. There is a 50% discount if everyone else in the household is disregarded. If you live with a severely mentally impaired person, you get a 25% discount if there are no other adults or everyone else is disregarded.

Can the Council Tax discount be backdated?

Not before the Attendance Allowance claim started. In Brown v Hambleton District Council in 2021, the High Court ruled that a person is not entitled to Attendance Allowance until a claim has been made, so the discount could not be backdated to the date of the medical certificate. Councils apply this, so claim Attendance Allowance as early as you can.

Do you need Attendance Allowance for the Disabled Band Reduction Scheme?

No. GOV.UK does not list Attendance Allowance as a requirement. The scheme is for homes with an extra room, or space for a wheelchair, needed for a disabled person.

Can Attendance Allowance help you get Council Tax Reduction?

It can. GOV.UK says you could get extra Pension Credit, Housing Benefit or Council Tax Reduction if you get Attendance Allowance. Each council runs its own Council Tax Reduction scheme, so ask your council what applies to you.

Does a carer’s Carer’s Allowance affect the Council Tax discount?

It might. GOV.UK says that when a carer gets Carer’s Allowance, the person they care for might stop getting reduced Council Tax. Contact their local council to find out if it affects them before the carer claims.

Are the Council Tax rules the same in Scotland?

No. This guide covers England and Wales. Scotland has its own Council Tax system, so check with your Scottish council.