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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.‚Äč

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

Severe mental impairment application form (PDF) [213KB]

Send the completed form, including Part C and evidence of the benefit being received, to or by post to:

Revenues and Benefits Service
Appletree Court
Beaulieu Road
SO43 7PA

Find out more about other Council Tax discounts and exemptions.

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