Council Tax Discounts and Exemptions - Severe Mental Impairment

Any person whose intelligence and social functioning is severely impaired, and where they are entitled to one of the qualifying benefits, will not be counted in the total number of adult residents at a property and will be disregarded for Council Tax purposes. If the property is a dwelling occupied only by one or more severely mentally impaired people, the property could be exempt altogether from Council Tax.

Who is entitled?

People who are Severely Mentally Impaired (SMI) will be disregarded for Council Tax purposes if their condition, which is defined as a severe impairment of intelligence and social function (however caused), appears to be permanent. The person must be stated as being severely mentally impaired in a certificate authorised by a registered medical practitioner, and be entitled to one of the following qualifying benefits:

• Incapacity Benefit (formerly Invalidity Benefit)

• Attendance Allowance

• Severe Disablement Allowance

• Higher rate or middle rate care component of a disability living allowance

• Increased rate disablement pension, where constant attendance is needed

• Disability working allowance

• Un-employability supplement

• Constant attendance allowance

• Un-employability allowance

• Disability Premium included with Income Support

• Disability Premium included with Job Seekers Allowance (IB) where a partner is claiming

How to claim a discount

The person who is liable for payment of Council Tax or a person acting on behalf of a person with severe mental impairment must complete the Council Tax Discounts - Severe Mental Impairment application form and return it to the Benefits & Taxation Division. Evidence of the qualifying benefit they are in receipt of must also be provided with the form.

The Council will need to request a certificate to be completed by the person's doctor. To enable this to be done the authorisation at section 5 of the application form must be completed and signed. A copy of the completed certificate will be sent to the person making the application. This should be kept in a safe place because it may be required by the authority if the person named changes his/her address in the future.

More Information

For other information including

• our contact details for enquiries and application forms

• viewing your account details online

• methods of payment

see Council Tax Enquiries

How you can help

You can help by completing the Council Tax Discounts - Severe Mental Impairment form, signing it and ensuring that Section 5 is completed to give authorisation for the authority to contact the person's doctor.

Evidence of the qualifying benefit must be provided.

Forms are scanned onto a computer to create electronic images. To enable the form to be easily read please complete it using dark blue or black ink.

The person completing the application must inform the Council as soon as possible if there are any changes to the information provided that will affect the Council Tax charge.

Applicants will be required to repay any discount that they are not entitled to.

Other Useful Websites

• Mencap

• Welfare Rights

• Mind

View your Council Tax Account Online