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Severely Mentally Impaired

A person is not counted for Council Tax if they are over 18 and they have a severe mental impairment.

Council Tax rules say a person is severely mentally impaired if he/she has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent.

If the severely mentally impaired person is the only adult living in a property or, if the property is occupied only by those who are severely mentally impaired an exemption will be awarded on your Council Tax bill.

If other adults live with someone who is severely mentally impaired, you may get a 25% discount off your bill if only one person is counted for Council Tax.

The mentally impaired person must be entitled to one of the following benefits:

  • Short-term or long-term Incapacity Benefit (IB)
  • Employment and Support Allowance (ESA)
  • Attendance Allowance (AA)
  • Severe Disablement Allowance (SDA)
  • The highest or middle-rate care component of Disability Living Allowance (DLA)
  • Personal Independence Payment Daily Living Component at either standard or enhanced rate
  • An increase in Disablement Pension for constant attendance
  • The disability element of Working Tax Credit
  • Un-employability Supplement (abolished in 1987 but existing claimants remain entitled)
  • Constant Attendance Allowance payable under the Industrial Injuries or War Pension schemes
  • Armed Forces Independence Payment
  • Income Support which includes a disability premium because of incapacity for work
  • The 'limited capability for work' or 'the limited capability for work related elements' of Universal Credit

Unless you are over 65 you must provide your letter of entitlement to one of the benefits listed above.

Once the application has been received we will write to your doctor for confirmation of the condition.

To apply for a discount or exemption you must fill in a severely mentally impaired application form.

Return your completed form and proof of entitlement by:

After you have applied you must continue to pay the amount shown on your Council Tax bill until you hear from us.

Find further information on other reductions.

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