Severely mentally impaired
You may be eligible for a Council Tax reduction or exemption if:
- Someone aged 18 or over lives with you and is severely mentally disabled
- You are the only person living in your home and are severely mentally impaired
A person is considered severely mentally impaired if they have a permanent and serious impairment of intelligence or social functioning, regardless of the cause.
Council Tax exemption or reduction
Full exemption may apply if all residents in the property are severely mentally impaired. If the property is shared with one person who is not impaired, a 25% reduction may apply.
To qualify, we need:
- A doctor's confirmation of the severe mental impairment, including the date it was considered permanent
- Proof that the person receives or is eligible for specific welfare benefits
- If you're under 65, you must provide a benefit entitlement letter confirming the start date of your qualifying benefit
The qualifying welfare benefits are as follows.
- Attendance Allowance (AA)
- Disablement pension an increase in the rate for constant attendance
- Disability Living Allowance (DLA) the highest or middle rate care component
- Disability Working Allowance
- Employment Support Allowance (ESA). Either income related or contributory
- Incapacity benefit (short or long term)
- Income Support (IS) which includes a disability premium because of incapacity for work
- Industrial Injuries or War pensions Schemes the constant attendance allowance
- Industrial Injuries or War pensions Scheme the unemployability allowance
- Personal Independence Payment (PIP) the standard or enhanced daily living rate
- Severe disablement allowance
- Universal Credit (UC). Including an element for limited capability for work or work-related activity
- Working Tax Credit, the disability element
To apply for a discount or exemption, you must fill in the Council Tax discount form and select Severely mentally impaired (SMI) disregard from the drop-down list. Once the application has been received, we will write to your doctor for confirmation of the condition.
After you have applied you must continue to pay the amount shown on your Council Tax bill until you hear from us.
