Discounts and exemptions

Severely mentally impaired

This is a reduction in your Council Tax because someone aged 18 or over who lives with you is mentally disabled and not counted for Council Tax purposes.

  • If the adult residents are all severely mentally impaired and would otherwise be liable to pay council tax, a 100% exemption will apply
  • If the adult residents are all either severely mentally impaired or students who would otherwise be disregarded, a 100% exemption will also apply
  • Where not all adult residents are severely mentally impaired but they are all disregarded, for instance where a severely mentally impaired person lives with his/her carer, a 50% discount will apply
  • Where all but one of the adult residents is disregarded due to severe mental impairment or for any other reason, a 25% discount will apply
  • Where a landlord is liable for council tax on a property where all the adult residents are SMI, they will all be disregarded and the landlord will receive a 50% discount

Eligibility criteria

To qualify, the person must be over the age of 18, liable for Council Tax, and medically certified as having a condition that affects their intelligence and social functioning that appears to be permanent, also is entitled to at least one of a number of qualifying benefits.

  • Incapacity allowance
  • Attendance allowance
  • Severe disablement allowance
  • Care component of a disability living allowance
  • Increase in rate of disablement pension (where constant attention needed)
  • Disability working allowance
  • Unemployment support allowance
  • Constant attendance allowance
  • Income support which includes a disability premium
  • Employment support allowance (support component)
  • Universal Credit including a work capability element
  • Standard or enhanced daily living component of a Personal Independence Payment.

How to apply

Apply for the Council Tax discount for the severely mentally impaired by downloading the application form and sending it to the address on the form. You also need to send your doctor's details and evidence of eligibility for one of the specified benefits. The person liable to pay the Council Tax should complete the form.  If this is the severely mentally impaired person, their representative can complete the form.

What happens next?

We’ll check the details you have provided and contact the GP to verify medical details. 

We aim to respond to you within 10 working days with our decision but if we need further information from you this may delay the application.

Last Modified: 02/12/2021 12:40:08