Council Tax - Severely Mentally Impaired

Council Tax - Severely Mentally Impaired

Council tax rules say a person is severely mentally impaired if he/she has a severe impairment of intelligence and social functioning (however caused) which has been diagnosed by the doctor and which appears to be permanent.

If you suffer from dementia or care for someone who has a condition classed as a severe mental impairment (like Alzheimer's), you may be eligible for a discount or exemption on your council tax. It is your right to claim this exemption.

If the property is only occupied by a severely impaired person (or persons), then a 100% exemption will be awarded on the council tax bill. If there are other occupants in the house, the bill could be reduced by 25% depending on who else lives there.

To meet the conditions of severe mental impairment for council tax, the person must be entitled to one of the following benefits;

  • Employment and Support Allowance
  • Attendance Allowance
  • Severe Disablement Allowance
  • The highest or middle-rate care component of Disability Living Allowance
  • Personal Independence Payment Daily Living Component at either standard or enhanced rate
  • Short-term or long-term Incapacity Benefit
  • An increase in Disablement Pension for constant attendance
  • The disability element of Working Tax Credit Un-employability Supplement (abolished in 1987 but existing claimants remain entitled)
  • Constant Attendance Allowance payable under the Industrial Injuries or War Pension schemes
  • Armed Forces Independence Payment
  • Income Support which includes a disability premium because of incapacity for work

How to Apply

Please make sure you have your council tax account reference before starting an application. This will be a 11 or 12 digit number starting with 152 or 06 .

An application for a severe mental impairment discount or exemption on council tax requires a two step process;

Step 1 - Complete our online discount or exemption application form, selecting the disregarded person discount option. Please have evidence of the qualifying disability benefits ready when completing the form, so that you can take a photo or upload before the application is submitted.


Discount or Exemption Application Form


Step 2 - Download a Doctors Certificate which you will need to print and have the doctor sign to confirm the severely mentally impaired condition. Once complete this can be returned to the address on the header.


Doctors Certificate

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