Council Tax reviews

We're required by law to maintain accurate up to date Council Tax records. As part of this, we carry out reviews of discounts and exemptions from time to time. This is to make sure these are correctly applied and that there hasn't been any changes which could have affected your entitlement.

We may contact you by:

text message
email
phone
letter

Severely mentally impaired (SMI) exemption review

We're currently conducting a review of all Council Tax accounts in receipt of Class U exemption; properties occupied by a person(s) who is (are) severely mentally impaired (SMI).

You may have recently received a text, or email to complete an online form to confirm your entitlement. These are genuine and should be completed to make sure you keep your exemption.

Your exemption may be removed if we don't receive a response.

If you've been contacted by text about an SMI review

If we’ve contacted you by text, here's an example of the type of message we may send to help you identify if it's genuine or not:

If you click into the link, it'll take you to the severely mentally impaired review form which you need to complete. The screen will look like this:

Example SMS link severely mentally impaired

If you've been contacted by email about an SMI review

If we’ve contacted you by email, here's an example of the type of message we may send to help you identify if it's genuine or not:

Example email severely mentally impaired

Completed reviews

Our reviews for Class I exemption, Class E exemption and disabled reduction for 2025/26 are all complete, and the links to the online review forms for these have been deactivated.

If you received a text, email or letter about any of these reviews but you didn’t respond, we may still contact you in due course to confirm your entitlement.

If you need to tell us about any changes to your circumstances that could affect your discount or exemption, please fill the relevant online form to change your details for Council Tax.