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.

To qualify, you will need to provide:

  • The name and address of the person you are claiming for
  • Their council tax account number
  • The benefit award letter, confirming proof of qualifying benefits (see list below)
  • A certificate from their GP to confirm they are classed as having a Severe Mental Impairment
  • The name and address of their GP (as we may write to them to certify entitlement)
  • To qualify for a discount you must provide proof of the person’s benefits

Apply online for a discount or exemption for someone who 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. Where a certificate is not provided we will write to the GP to certify entitlement.

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

  • attendance 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

  • un-employability 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