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 must also be entitled 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).
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) [211KB]
Send the completed form, including Part C and evidence of the benefit being received, to firstname.lastname@example.org or by post to:
Revenues and Benefits Service
Find out more about other Council Tax discounts and exemptions.