Severely mentally impaired
Please complete the application form to apply for a severely mentally impaired council tax discount/exemption
About the discount/exemption
The term "severely mentally impaired" refers to persons who have "a severe impairment of intelligence and social functioning (however caused) which appears to be permanent."
To be considered for a severely mentally impaired council tax discount/exemption, the condition must be confirmed by a registered medical practitioner and a relevant benefit must be in payment. This includes:
- An invalidity pension
- Attendance allowance
- Severe disablement allowance/incapacity benefit/employment and support allowance
- Care component of a disability living allowance at either higher or middle rate
- Personal independence payment - standard or enhanced rate or the daily living component
- Increase in rate of disablement pension where constant attendance needed
- Disability working allowance/disabled persons tax credit
- Unemployability supplement
- Constant attendance allowance under an industrial injuries or war disablement pension
- Unemployability allowance under an industrial injuries or war disablement pension
- Income support where the applicable amount includes a disability premium
- Universal Credit which includes an allowance due to limited capacity for work
- The disability element of working tax credit
- Armed Forces independence payment
Your questions answered
Do I have to have a specified illness?
No, the regulations do not specify any particular illness to qualify. Providing your doctor believes you meet the definition of “severe impairment of intelligence and social functioning (however caused) which appears to be permanent” then the particular illness is sufficient.
Can I be severely mentally impaired and not eligible to be disregarded?
Yes – even if your doctor agrees you meet the definition you must fulfil the other criteria before any reduction can be considered.
What happens if I’m disregarded and I’m liable for the council tax?
It depends whether you’re solely liable for the council tax or not:
- If you are the sole adult occupier and liable person you will remain liable for council tax purposes however the property may then be exempt
- If you are the sole liable person but there are other adults resident you will remain liable for council tax purposes. The value of any reduction would depend on the council tax status of the other adult occupiers
- If you are a joint liable person then in most cases the other liable parties will become liable and responsible for paying the council tax. The value of any reduction would depend on the council tax status of the other adult occupiers
How much reduction would I get?
If all the adult occupiers of the property are disregarded as “severely mentally impaired” then a property is exempt from council tax as per the Council Tax (exempt dwellings) Order 1992, as amended.
If all the adult occupiers of the property are not disregarded as “severely mentally impaired”, then the amount of reduction can vary from 0 percent to 100 percent depending on the status of these occupiers.
For further information please contact us
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