Council Tax discounts

Terminal Illness Council Tax Discount

You may be able to apply for a reduction in your Council Tax if you, or someone in your household, has been diagnosed with a terminal illness.

Who can apply?

You may qualify for a discount if:

  • you have a terminal illness
  • your partner has a terminal illness
  • a member of your family living with you, including a child, has a terminal illness

To be eligible:

  • the property must be within the Wirral Council area and registered for Council Tax
  • you must have been issued with an SR1 form (Special Rules 1) confirming the diagnosis

What is an SR1 form?

An SR1 form is a medical report completed by a registered healthcare professional confirming that a person has a terminal illness.

This form supports benefit claims and Council Tax discount applications.

You can find more information about the SR1 form here Find more about the SR1 form on the Marie Curie website

How much is the discount?

The discount can be up to 100% of your Council Tax bill, depending on your circumstances.

  • Any other discounts you are entitled to will be applied first
  • The terminal illness discount will then be applied

How to apply

To apply for this discount:

  1. register for Council Tax or tell us something has changed
  2. upload an image or scanned copy of both sides of the completed SR1 form
  3. give us your Council Tax reference number (this can be found on your bill and will begin with an 8 or 9)

If you cannot provide the SR1 form

If you are unable to upload a copy of the SR1 form, we may be able to request it from the medical practitioner who issued it. But we need your permission to do so.

Can someone apply on my behalf?

Yes. A family member or trusted person can apply for you. You may also wish to seek support from organisations such as Citizens Advice Bureau.

If you give consent, we can correspond with a nominated person on your behalf.

How long does the discount last?

The discount:

  • starts from the date the SR1 form is signed
  • cannot be applied before 1 April 2026 (when the scheme began in Wirral)

It will end at the earliest of:

  • 2 months after the date of death
  • the date the person no longer lives at the property

If the person moves to another address within Wirral, they can apply again for the discount at the new property.

What happens if my Council Tax changes?

If your Council Tax liability changes, your discount will be adjusted so it does not exceed your bill.

For example:

  • If you receive a 25% single person discount and a 75% terminal illness discount, your discount will be 100%
  • If another adult moves in, the single person discount ends, but the terminal illness discount will increase to maintain a 100% reduction

If a Carer moves in:

  • You may qualify for a carer discount (25%)
  • Your terminal illness discount will adjust accordingly to keep the total at 100%

What if my property is not in Wirral?

This discount only applies to properties within Wirral Council’s area.

Do I need to tell you about changes?

Yes. You must inform Wirral Council of any changes that could affect your entitlement.

This includes:

  • a change in household members
  • the person moving out
  • any change in circumstances

You can report changes online.

What happens next?

Once you have provided the SR1, you may also be required to complete an application form, but we will be in touch. You will receive an amended Council Tax bill once your discount is awarded. If the discount is refused, we will let you know the reason. You will have the right to request a review of this decision.