Severely Mentally Impaired

A person is not counted for council tax if they are over 18 and they have a severe mental impairment.

 Council tax rules say a person is severely mentally impaired if they have a severe impairment of intelligence and social functioning (however caused) which appears to be permanent.

If the severely mentally impaired person is the only adult living in a property or, if the property is occupied only by those who are severely mentally impaired an exemption will be awarded on your Council Tax bill.

If other adults live with someone who is severely mentally impaired, you may get a 25% discount off your bill if only one person is counted for Council Tax.

The mentally impaired person must be entitled to one of the following benefits:

• Universal Credit (UC). Including an element for limited capability for work or work related activity.
• Incapacity benefit (short or long term) or Employment Support Allowance (ESA). Either income related or contributory.
• Income Support (IS) which includes a disability premium because of incapacity for work
• Attendance Allowance (AA)
• The Standard or Enhanced Daily Living Rate of Personal Independence Payment (PIP)
• The Highest or Middle Rate Care Component of Disability Living Allowance (DLA)
• Severe disablement allowance
• An increase in the rate of disablement pension for constant attendance
• A disability working allowance
• The disability element of Working Tax Credit
• Constant attendance allowance payable under the Industrial Injuries or War pensions Schemes
• Unemployability allowance payable under the Industrial Injuries or War pensions Scheme

Unless you are over 65 you must provide your letter of entitlement to one of the benefits listed above. Please note that the letter should confirm the start date of your qualifying benefit.    

To apply for a discount or exemption you must fill in a Severely Mentally Impaired Disregard form.

Once the application has been received we will write to your doctor for confirmation of the condition.

After you have applied you must continue to pay the amount shown on your Council Tax bill until you hear from us.