Are foster carers themselves disregarded for council tax purposes?
No. Foster carers are not generally disregarded for council tax simply because they foster; any disregard would need to apply under a separate council tax category based on their own circumstances. Foster children are considered separately under council tax rules.
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Foster carers are not generally disregarded for council tax purposes simply because they foster. A foster carer who lives in the property will normally be counted as an adult resident unless they qualify for a separate disregard under the council tax rules. The fact that a person is approved to foster, receives fostering allowances or has children placed with them does not, by itself, remove them from the household count.
It is important to distinguish between the treatment of foster carers and foster children. Foster children may be disregarded in the council tax household assessment, subject to the relevant rules, but that does not mean the foster carer is disregarded as well. The two issues are considered separately when a council works out liability, discounts or reductions.
A foster carer could still be disregarded if they meet the conditions for another recognised category. For example, the rules can apply to certain full-time students, people who are severely mentally impaired and particular care workers. These categories have specific eligibility requirements, so a foster carer should not assume that working in a caring role is enough. In many cases, foster carers are approved carers rather than employees carrying out the type of care work covered by the disregard rules.
Fostering income and council tax disregards are also separate matters. The way fostering payments are treated for tax purposes does not automatically determine how the council counts the adults living in the home. Similarly, a household might qualify for a council tax discount or Council Tax Reduction for a different reason even where the foster carer is not personally disregarded.
If you think a separate disregard applies to you, contact the council that issues your bill and explain the specific basis for your application. The council may ask for evidence such as:
- proof of your approved status or fostering arrangement, where relevant;
- evidence supporting the separate disregard category, such as educational or employment information; and
- any forms or certificates required by the council.
The council will assess the facts against the legal criteria and confirm whether your bill should change. Do not stop paying the amount shown while an application is being considered unless the council tells you to do so. If the council refuses the application and you believe it has applied the rules incorrectly, ask for the decision and reasons in writing. You can then use the council’s formal review or appeal process.
In practical terms, fostering alone does not make the foster carer a disregarded person for council tax. The relevant question is whether the carer meets another statutory category, while the council separately considers how foster children are treated in the household count.
A council tax disregard does not usually exempt the property from council tax. It means the council leaves a qualifying person out when assessing how many adults count for the bill. The charge may therefore change depending on who else lives in the property and which council tax rules apply to the household.
For example, if a foster carer qualifies for a disregard under an unrelated category, the council will assess the remaining counted adults rather than treating the home as having no adult residents. This is different from a property exemption and does not automatically remove the household’s council tax liability.
When checking a bill, look at the household details used by the council and the discount or reduction shown. If those details do not reflect your circumstances, request a written explanation and ask the council to review the account under the relevant disregard rules.
Ask for guidance on your foster carer council tax position
If you are unsure how fostering may relate to your council tax position, speak to Become a Foster Family for guidance on the questions to raise with your local council. You can then request a formal assessment from the council responsible for your bill.