Terminal illness discount

You may qualify for the Council Tax discount if all the following apply: -

• A terminally ill person lives at the property.
• They have been issued a completed SR1 form confirming their condition.
• The terminally ill person resides at the property where the discount is being applied.
• The property is liable for Council Tax billing under Sefton Council

An SR1 form is a medical report completed by a registered medical professional that confirms a terminal illness.

This document is used to support benefit claims and applications for council tax discounts.

You can find out more information about SR1 forms on the Marie Curie website:

What is an SR1 medical report form for benefits? | Marie Curie

The Council Tax discount can be up to 100% of your bill, depending on your individual circumstances and any other discounts you may be entitled to.

If you qualify for any other discounts, these will be applied first to reduce your bill.

The terminal illness discount will then be added to bring your bill down to nil, where applicable.

You will need to upload evidence showing both sides of your completed SR1 form. Screenshots or photos are acceptable if you have a copy.

If you do not have a copy of your SR1 form, you can give us permission to request one directly from the medical professional who issued the form.

You can use this link to our MyAccount service to apply for a terminal illness discount - just click on the Apply for a Terminal illness discount link.

Please note you do not need to register for an online account to use the online form.

Can someone apply on my behalf?

Yes, someone can apply for the discount on your behalf. This could be a family member, or you may seek support from services such as Citizens Advice.

What happens after I apply?

Once your application and supporting evidence are received:

• Your eligibility will be reviewed.
• If your application is approved, you will receive a revised Council Tax bill reflecting the discount.
• If your application is refused, you will receive an explanation of the reasons and information on how to appeal the decision.

The discount begins from the date the SR1 form is issued, but not before 1st January 2026 (the date the discount was introduced).

The discount will continue until the earliest of the following:

• two months after the date of death of the terminally ill person (this will be the last day of the month, two months following the passing of the resident) e.g. if the person died on 15^th June the discount would be made up to 31^st August.
  
  
• the date the terminally ill person no longer resides at the property.
  If the terminally ill resident moves out, the discount will end for that property. However, if they move to another property within the Sefton Council area, they can apply for the discount at their new address.

Note - Support would continue if the person leaves their home to receive end of life care, e.g. if they transfer to a hospice.

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

For example:

• If you currently receive a 25% single person discount and a 75% discount due to terminal illness, your bill is fully covered (100% discount). If a family member moves in, your single person discount would be removed. However, your terminal illness discount would then increase to 100%, maintaining full coverage of your bill.
  
  
• If you receive a 100% discount due to terminal illness and a carer moves in to support you, you may be eligible to apply for a 25% carer discount. If awarded, your terminal illness discount would be adjusted to 75%, ensuring your total discount remains at 100%.

The terminal illness discount awarded is only available for properties that are liable for Council Tax under Sefton Council.

Yes, please notify the Council in writing of any changes that could affect your entitlement to the discount.

Once we are aware of the changes we will update the discount on your Council Tax account.

You can find the Council Tax Discount for Terminally Ill people policy 2025/26 here.