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Council Tax discounts
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Skip Guide NavigationTerminal Illness Council Tax Discount
You may be able to get help with your Council Tax if an SR1 has been issued for you or someone who lives with you.
An SR1 gives us medical evidence. It does not mean that you will get a Council Tax discount.
We must also look at how the illness has affected your household finances and your ability to pay Council Tax.
Who can apply?
You can apply if:
- you are named on the Council Tax bill
- your home is in Wirral, is registered for Council Tax and is your sole or main residence
- an SR1 has been issued for you or someone who lives with you
The illness must have affected your household finances and your ability to pay Council Tax.
What is an SR1?
An SR1 is a form filled in by a registered healthcare professional. It confirms that the person meets the Special Rules criteria for certain benefits.
We use the SR1 as medical evidence. We look at the effect on your household finances separately.
You can find more information about the SR1 on the Marie Curie website.
How we decide the amount
You could get up to 100% off the Council Tax left to pay. The amount will depend on your situation.
Before we decide, we will:
- apply any Council Tax exemption, discount or disregard you are entitled to
- check if you can get Council Tax Reduction
- look at how the illness has affected your household finances
You could get up to 100% off the Council Tax left to pay. The amount will depend on your situation.
How to apply
To apply, you must:
- register for Council Tax or tell us something has changed
- give us your Council Tax account number (this can be found on your bill and will begin with an 8 or 9)
- fill in the Financial Impact Form
- give us a copy of the SR1, unless we already have it
- apply for Council Tax Reduction, if this is relevant to your circumstances
- Send us your completed Financial Impact Form and supporting evidence
Can someone help me apply?
Yes. A family member, friend, carer or support organisation can help you.
You can give us permission to speak to someone about your application.
They do not need a Lasting Power of Attorney just to help you fill in the form.
Information about creating and registering a Lasting Power of Attorney is available on GOV.UK.
You can also seek support from organisations such as Citizens Advice.
What happens after I apply?
Once we have received your Financial Impact Form, the SR1 and any supporting information including an application for Council Tax Reduction if appropriate, we will consider your application.
We may ask you for more information. We will tell you what is required and give you a reasonable period in which to provide it.
If you do not provide the requested information, we may make a decision using the information available to us.
We will write to tell you our decision and explain the reasons for it.
If a reduction is awarded, we will send you an amended Council Tax bill.
How long will the reduction last?
We will tell you the start date and end date of any reduction.
The start date will be the date the SR1 was signed by the healthcare professional.
A reduction cannot start before 1 April 2026. This is when the scheme began in Wirral.
If the person named on the SR1 dies, the reduction may continue for up to two months, depending on the continuing Council Tax liability and the circumstances of the household.
The reduction cannot be more than the Council Tax left to pay.
Tell us about changes
You must tell us as soon as possible if anything changes that may affect your application or discount.
This includes:
- the person named on the SR1 passes away or moves elsewhere
- the person who must pay Council Tax changes
- someone moves into or out of your home
- the person named on the SR1 moves elsewhere
- you change address
- your household income or financial circumstances change
- you get an insurance payment or other financial help
- you qualify for another exemption, discount, disregard or Council Tax Reduction
- anything else changes that may affect your application or reduction
You can report changes online.
If you disagree with our decision
You should ask us to review the decision first.
When asking for a review, tell us:
- why you think the decision is wrong
- about any information you think we have missed
- about any new information you want us to consider
We will consider the information and write to tell you the outcome of the review.