Severely mentally impaired

A property is exempt from council tax when the only adult resident or all the adult residents are severely mentally impaired.

For council tax purposes, a person is considered to be severely mentally impaired if he or she has a severe impairment of intelligence and social functioning, however this is caused, which appears to be permanent.

This can include people suffering from Alzheimer's disease, strokes and similar illnesses.

To qualify, the person's doctor must certify the impairment. The person must also be entitled to one of the following benefits (or would have been entitled to one if he or she had not already reached state pension age):

  • Attendance Allowance
  • Employment Support Allowance
  • Severe disablement allowance
  • The care component of the disability living allowance payable at the middle or highest rate
  • Any rate of the daily living activity care component of Personal Independence Payment
  • An increase in disablement pension, where constant attendance is needed
  • Unemployability supplement
  • Constant attendance allowance payable with disablement benefit or war disablement pension
  • Unemployability allowance payable with war disablement pension
  • Income support disability premium

These are very simplified descriptions of the qualifying benefits. You will find a fuller description of each on the application form.

To apply for a council tax discount

Please print off and complete the pdf icon Severe mental impairment disregard application form [392kb].

The form is in two parts:

  • The first part must be completed by the applicant
  • The second part must be completed by a doctor

Please send the form and proof of the severely mentally impaired person's benefit entitlement to us using the contact details on this page.

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