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Severely Mentally Impaired

If a person living at a property is classed as "severely mentally impaired", and they live with other people, that person is disregarded from Council Tax.

This means we do not count them when calculating the number of people living in the house. If, by not counting that person, the number of people living in the property is just one, a 25% discount may be granted.

If a dwelling is only occupied by people who are classed as "severely mentally impaired" it is exempt from Council Tax.

Apply for an exemption

To apply please complete our Severe Mental Impairment - Council Tax form [118kb].

To qualify you must be entitled to one of the state benefits listed below:

  • An Incapacity Benefit under Section 30A of the Social Security (Contributions and Benefits) Act 1992.
  • An Attendance Allowance under Section 64 of the Act.
  • A Severe Disablement Allowance under Section 68 of the Act.
  • The Care Component of a Disability Living Allowance under Section 71 of that Act, which should be payable at the middle or highest rate.
  • An increase in the rate of his/her Disablement Pension under Section 104 of the Act, where constant attendance is needed.
  • A disability Working Allowance under Section 129 of the Act, for which the qualifying benefit is one that falls within subsection (2) (a) (i) or (ii) of that section; or it is a corresponding Northern Ireland benefit.
  • An Unemployability Supplement under Part I Schedule 7 to that Act.
  • A Constant Attendance under:
    • Article 14 of the Personal Injuries (Civilians) Scheme 1983 or
    • Article 14 of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 1983.
  • An Unemployability Allowance under:
    • Article 18(1) of the Personal Injuries (Civilians) Scheme 1983 or
    • Article 18 (1) of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 1983.
  • Income Support where the applicable amount includes a disability premium in respect of which the additional condition in paragraph 12(1)(b) of Schedule 2 to the Income support (General) Regulations 1987 is satisfied.
  • Incapacity Benefit under SS40 and 41 of the SSBC Act 1992
  • The standard or enhanced rate of the daily living component of Personal Independence Payment under section 78(3) of the Welfare Reform Act 2012
  • Employment Support Allowance (Income Related or Contributory)