Council Tax severe mental impairment

Anyone who is medically certified as having a severe impairment of their intellectual or social functioning, that appears to be permanent, may be eligible to a Council Tax discount.

This means that the person will have a permanent condition that severely affects their intellectual and social functioning.

Conditions that can lead to severe mental impairment (SMI) include:

Alzheimer's disease and other forms of dementia,
Parkinson's disease,
severe learning difficulties, or
a stroke.

Many other conditions may apply.

To be eligible, the person must be diagnosed as SMI by a doctor and we must have evidence of entitlement to one of the benefits listed below (whether receiving them or not):

Attendance Allowance
Severe Disablement Allowance
The middle or high rate care component of Disability Living Allowance
Personal Independence Payments (standard or enhanced daily living component)
Income Support, which includes a disability premium
Disablement Pension
Constant Attendance Allowance
Income Support (which includes disablement premium)
Armed Forces Independence Payments
Universal Credit (which includes limited capability for work and/or work-related activity).

How much is the reduction

The level of reduction depends on the circumstances.

If you have been diagnosed as SMI by a doctor and you are living alone or only with others who are SMI, you will be exempt from paying Council Tax.
If you have been diagnosed as SMI by a doctor and you live with one adult who is eligible to pay council tax, your household will receive a 25% reduction.
If you have been diagnosed as SMI by a doctor and you live with 2 or more adults who are eligible to pay council tax there will be no reduction.

You can apply for a SMI reduction using the application form below.

Severe mental impairment application form (PDF, 213 KB)

Send the completed form, including Part C and evidence of the benefit being received, to counciltax@nfdc.gov.uk or by post to:

Revenues and Benefits Service
Appletree Court
Beaulieu Road
Lyndhurst
SO43 7PA

Find out more about other Council Tax discounts and exemptions.