A person is considered as being severely mentally impaired if he or she has a severe impairment of intelligence and social functioning, which appears to be permanent. Conditions that may lead to severe mental impairment (SMI) include (but are not limited to) dementia, Alzheimer's disease, Parkinson's disease, severe learning difficulties or a stroke.
Severely mental impaired Council Tax discount
A 25% discount might be applied if only 2 adults live in your property and 1 of them has a severe mental impairment of intelligence or social function. Your GP will need to confirm in writing that they consider that your condition qualifies as a severe mental impairment of intelligence or social function.
Severely mental impaired Council Tax exemption
A Council Tax exemption is available if you live alone and have a severe mental impairment of intelligence or social function. Your GP will need to confirm in writing that they consider that your condition qualifies as a severe mental impairment of intelligence or social function.
Who qualifies
To be eligible for either the discount or exemption, the person who has a severe mental impairment must be entitled to get one of the following benefits or allowances, even if they do not receive it (for example, because they are of pension age): A 2021 High Court case has clarified the meaning of entitled to for the purposes of the discount or exemption. In summary, it states that a person must have made a valid claim for the qualifying benefit for the period they are claiming the discount or exemption for.
- incapacity benefit
- employment and support allowance (ESA)
- attendance allowance
- severe disablement allowance
- highest or middle rate care component of disability living allowance
- an increase in disablement pension for constant attendance
- disability element of working tax credit
- unemployment supplement
- constant attendance allowance payable under the industrial injuries or war pension schemes
- unemployability allowance payable under the industrial injuries or war pension schemes
- income support, which includes a disability premium because of incapacity for work
- personal independence payment (PIP) - standard and enhanced rate of the daily living component
- armed forces independent payment
- universal credit may be a qualifying benefit if the payment includes 'limited capacity for work' calculations.
Apply for Council Tax discount or exemption
The information provided is intended as guidance only and is not a full statement of the law.
There are various discounts that you may be able to claim to reduce your bill. If you claim a discount and your circumstances change you must let us know within 21 days of the change or face a penalty.