Different types of council tax discounts and exemptions
People who are severely mentally impaired
Someone who is severely mentally impaired is not counted for council tax purposes.
If all but one resident qualifies for a Council Tax discount and is therefore disregarded, a 25% discount can be claimed.
However, you may be entitled to an exemption from Council Tax if every adult resident in the property has a severe mental impairment.
What is a severe mental impairment?
Someone who is considered to be severely mentally impaired has a severe impairment to intelligence and social functioning (however caused). It must be a permanent impairment. This may be due to a degenerative brain disorder such as Alzheimer’s disease, a stroke or other forms of dementia.
To be considered as severely mentally impaired, the person concerned must have a certificate of confirmation from registered medical practitioner. Doctors issue these certificates free of charge.
In addition, to qualify for the discount, the person must be entitled to (or have an underlying entitlement to) at least one of these benefits:
long term incapacity benefit
employment and support allowance
severe disablement allowance
the highest or middle rate care component of disability living allowance
an increase in disablement allowance for constant attendance
the disability element in working tax credit
unemployability supplement (this was abolished in 1987 but existing claimants remain entitled)
constant attendance allowance payable under the industrial injuries or war pension schemes
income support including a disability premium because of incapacity for work
a person who would have qualified for one of the above benefits (but is excluded by age) still qualifies for the discount
A person also qualifies if they are the partner of a person in receipt of income based jobseekers allowance which includes a disability premium or higher pensioner premium because they either:
- get the long term rate of incapacity benefit
- were in receipt of long term incapacity benefit up to pension age and are still alive
- are entitled to attendance allowance/disability living allowance but have been in hospital more than 28 days
To qualify for a discount you must provide proof of the person’s benefits.