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.

You will also need to complete and include a Doctor’s Certificate when completing the form.  A blank example of which can be found in the Documents section on the right hand side of this page.

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 Allowance 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 S40 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
  • Armed Forces Independence Payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011
  • Universal Credit with limited capability for work or limited capability for work and work-related activity.

  • The person has reached Pensionable Age and that had he not reached pensionable age he would have been entitled to one of the benefits listed above

  • The person in question is a person whose partner is in receipt of Jobseeker’s Allowance, and by virtue of that person’s incapacity for work the applicable amount for the purposes of regulation 83 or 84 of the Jobseeker’s Allowance Regulations 1996 includes a premium which falls to be determined under paragraph (d) or (g) of paragraph 14(1) of Schedule 1 to those Regulations

If you would like to tell us about a change in circumstance that means you no longer qualify for a discount or exemption, please see our change in circumstances form

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