No one should spend their final months worrying about bills, says Marie Curie, the UK's leading end of life charity, as it calls on every English council to follow the lead of 27 authorities that have already introduced council tax exemptions or reductions for terminally ill residents.
The initiative won early support from Prime Minister Andy Burnham, then Mayor of Greater Manchester, when Manchester City Council became the first to respond to the campaign when it launched last summer. He shared the council's commitment publicly and has been vocal in his support for the principle that no one should face financial hardship because of a terminal diagnosis.
Manchester's action has since been followed by 26 other councils across the country, including Liverpool, Hull and Bristol, with more set to introduce a scheme in the coming months.
Now, a year on and with new councillors at the helm in many areas following elections in May, Marie Curie is writing to councils across England to urge them to introduce this compassionate, yet practical and achievable, policy change.
A further 74,000 people living with a terminal illness across England could qualify for council tax relief if the remaining local authorities followed their lead.1 A relatively small number compared to the overall council tax base, the cost to local government would be modest, but the difference to those individuals and their families would be profound, says the charity.
Marie Curie’s Dying in Poverty report found the last year of life is associated with a 32% greater risk of poverty for working age people, and a 23% greater risk for pensioners.2
Becca Stacey, Marie Curie Senior Policy Manager for Financial Security, said:
“A terminal diagnosis brings an end to normal life as people know it. It should not also bring increased financial hardship. But for more than one in six people who die in the UK each year, the last period of life is marked by financial difficulty. People are often no longer able to work, and can face rising costs for energy, transport and vital medical equipment. It can mean additional stress and social isolation at the worst possible time.
“There is no single fix to poverty at the end of life, but local authorities can play their part and exempt terminally ill people from paying council tax, as others have shown is possible, and make it one less worry. No one should spend their final months worrying about bills. Support with council tax shouldn’t depend on where someone lives."
Councils who have already rolled out the scheme identify and assess eligibility via an SR1 document. This is a form issued by clinicians such as a GP to confirm that a person is likely to die within the next 12 months. This form already helps to unlock certain benefits under the Department for Work and Pension’s Special Rules for End of Life.
A resident in Barnsley shared their experience of accessing the council tax exemption on behalf of her Mum:
"When I saw that Barnsley Council had become one of the councils offering a 100% exemption, I applied straight away for my Mum. The form I needed to complete was simple, and the process was smooth. A few weeks later, my mum received confirmation of her exemption, along with a refund for some overpaid council tax.
"This was really helpful for both my Mum and me, as it was one less bill we needed to think about. We also didn't need to worry about council tax bills increasing in April, which gave my Mum better peace of mind, and meant she could spend her money on herself and the things that were important to her.
"When my mum died, I received a letter from Barnsley Council explaining that the exemption would continue for a few months, or until the property was sold or the keys were returned to the landlord. That was incredibly helpful for me, as it meant I didn't need to reapply for additional empty property exemptions. It gave me the reassurance that, while sorting out my mum's estate, it would be one less bill and task that I needed to worry about."
Executive Member for Finance and Resources at Manchester City Council, Cllr Andrew Simcock, said:
"We were proud to introduce a policy that exempted people with a terminal illness from paying Council Tax. At a time when a family will be grappling with incredibly hard news, the last thing we wanted as a Council was them to worry about how the bills would be paid.
"By leading the way on this issue, it has been encouraging to see other local authorities adopt similar policies and our door is always open when it comes to sharing advice and learned lessons should any more wish to follow in our footsteps."
The call for council tax exemption is just one part of the charity’s campaigning to ensure no one faces poverty at the end of life. Other recommendations include a social tariff on energy bills and providing working-age terminally ill people with a State Pension equivalent of income.
Stay up to date with Marie Curie's campaign, and find out if your council implements a council tax exemption for terminally ill people, by signing up to receive campaign updates here:
Marie Curie’s Support Line offers free information and emotional support for people living with a terminal illness and their family, friends and carers. Call for free on 0800 090 2309 or visit mariecurie.org.uk/support to chat online.
To find out more about Marie Curie's Cost of Dying campaign, visit: mariecurie.org.uk/poverty.
ENDS
Notes to editors
For more information, please contact the Marie Curie Press Office by emailing media@mariecurie.org.uk or calling 0845 073 8699.
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The figure of 74,865 has been calculated using DWP data, August 2025, combining the number of people receiving Attendance Allowance under the Special Rules for End of Life (44,021) and Personal Independence Payment under the same rules (30,844). This figure represents the total number of people across England who could benefit if all councils introduced a council tax exemption for terminally ill residents. The actual number of eligible people may be higher as not all terminally ill people claim these benefits.
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Dying in Poverty 2025 report: mariecurie.org.uk/policy/poverty
The 27 councils that have introduced some form of exemption are: Barnsley, Wakefield, County Durham, Kingston upon Hull, North Lincolnshire, Gateshead, Newcastle upon Tyne, Manchester, Sefton, Liverpool, Wirral, Knowsley, Cheshire West and Chester, Salford, Blackburn with Darwen, Burnley, Pendle, Preston, Camden, Barnet, Broxtowe, Gedling, Newark and Sherwood, Milton Keynes, Wealden, Elmbridge, Bristol.
About Marie Curie
Marie Curie is the UK’s leading end of life charity.
The charity provides expert end of life care for people with any illness they are likely to die from, and support for their family and friends, in our hospices and where they live. It is the largest charity funder of palliative and end of life care research in the UK, and campaigns to ensure everyone has a good end of life experience. Whatever the illness, we’re with you to the end.
If you’re living with a terminal illness or have been affected by dying, death and bereavement, Marie Curie can help. Visit www.mariecurie.org.uk or call the free Marie Curie Support Line on 0800 090 2309.
Whatever the illness, wherever you are, Marie Curie is with you to the end.