Council Tax (Discount Disregards) Order 1992 — SI 1992/548
Summary
The Council Tax (Discount Disregards) Order 1992 (SI 1992/548) specifies which persons are 'disregarded' when counting the number of resident adults for council tax discount purposes. Disregarded persons are invisible for the purpose of calculating whether the single-person discount (25%) applies — if all residents are disregarded, the property receives a 50% discount as if unoccupied. The main categories are: persons with Severe Mental Impairment (Article 2); carers providing 35+ hours per week (Article 3); full-time students (Article 4); student nurses (Article 5); apprentices (Article 6); youth trainees (Article 7); patients in hospital or care home (Article 8); and persons in detention (Article 9).
Principal Disregard Categories
Article 2 (SMI): severe impairment of intelligence and social functioning resulting from dementia, stroke, learning disability, acquired brain damage, or similar condition, plus receipt of a qualifying benefit. Article 3 (Carer): resident carer providing 35+ hours per week to a person receiving DLA (middle/higher care), PIP (daily living component), or attendance allowance, where the carer is not spouse/civil partner/parent of recipient. Article 4 (Student): full-time student at a prescribed institution, course of at least one academic year, at least 21 hours per week during term. Article 6 (Apprentice): employed under an apprenticeship agreement, earning less than £195 per week (as amended). Article 8 (Hospital/Care): person whose sole or main residence is a hospital, residential care home, or nursing home.
Effect of a Disregard
A disregarded person is not counted when determining whether a discount applies. If there is one non-disregarded resident and one disregarded resident, the non-disregarded person is treated as if they live alone and receives the 25% single-person discount. If all residents are disregarded, the dwelling receives a 50% discount as if unoccupied. If the dwelling also falls into an exempt class under SI 1992/558 (e.g., Class N — all students), the full liability is zero.
How to Claim a Disregard
There is no prescribed form for claiming a disregard. Apply in writing to the billing authority, specifying the relevant article of SI 1992/548, providing evidence, and requesting that the person be disregarded from the specified date. If the authority refuses, submit a formal dispute under LGFA 1992 s.16. If the dispute is rejected, appeal to the Valuation Tribunal for England within two months.
Sources
- Council Tax (Discount Disregards) Order 1992, SI 1992/548
- Local Government Finance Act 1992, ss.11–13
Frequently Asked Questions
- Can more than one person in a household be disregarded?
- Yes. There is no limit on the number of disregarded persons in a single household. If a household contains two residents, one a student and one with SMI, both are disregarded — the dwelling receives a 50% discount.
- Does a disregard need to be renewed annually?
- Many billing authorities request annual renewal evidence, particularly for student status. This is administrative practice rather than strict legal requirement. Challenge renewal demands for permanent conditions such as SMI or lifelong disability.
- Is a foreign student at a UK university disregarded?
- Yes, provided they meet the definition of 'student' in SI 1992/548 Schedule 1. Nationality is irrelevant — the test is whether the person is enrolled full-time at a prescribed institution in the UK.
Related
- student-council-tax-exemption
- severe-mental-impairment-exemption
- carer-council-tax-discount
- disregarded-person
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