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Qualifying Benefits for Council Tax Relief

By GetRighted Legal Research TeamLast updated July 2026

Summary

Several council tax reliefs — particularly the SMI disregard and the carer disregard — require the relevant person to be receiving a 'qualifying benefit'. The benefits that qualify are specified in SI 1992/548 and include: PIP daily living component (any rate), DLA care component (middle or higher rate), attendance allowance, ESA support component, incapacity benefit, severe disablement allowance, and universal credit with a limited capability for work element. Standard PIP mobility component alone does not qualify. Understanding which benefits count is essential for claiming relief.

Benefits That Qualify

For SMI disregard (Article 2): the person with SMI must receive at least one of — PIP daily living (standard or enhanced), DLA care (middle or higher), attendance allowance, incapacity benefit, severe disablement allowance, ESA (support component), or universal credit with limited capability for work-related activity element. For carer disregard (Article 3): the care recipient (not the carer) must receive DLA care (middle or higher), PIP daily living, or attendance allowance.

Benefits That Do Not Qualify

PIP mobility component alone does not trigger the SMI disregard — the daily living component is required. Carer's Allowance received by the carer is irrelevant to both the SMI disregard and the carer disregard — it is the care recipient's benefit that matters. Housing benefit and council tax reduction scheme payments are separate and do not function as qualifying benefits for disregard purposes.

Sources

  1. Council Tax (Discount Disregards) Order 1992, SI 1992/548, Articles 2–3

Frequently Asked Questions

The benefit has not been awarded yet but we have applied — can we still claim the disregard?
The disregard starts from the date the benefit is awarded, not the date of application. However, if the benefit is subsequently backdated by the DWP, the council tax disregard should also be backdated to match. Apply for the council tax relief as soon as the benefit is confirmed.
Universal credit with no disability element — does that count?
No. Standard universal credit does not qualify. The person must be receiving universal credit with the limited capability for work-related activity (LCWRA) element to trigger the SMI disregard.
My relative receives attendance allowance but not PIP — does that count?
Yes. Attendance allowance is a qualifying benefit for both the SMI disregard and the carer disregard. PIP and attendance allowance serve different age groups but both qualify.

Related

  • severe-mental-impairment-exemption
  • carer-council-tax-discount
  • smi-council-tax-refused

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