Reduction for severely mentally impaired
A property is exempt from council tax when the only adult resident or all of the adult residents are severely mentally impaired.
Conditions for exemption
A person is considered severely mentally impaired if they have:
- a severe impairment of intelligence and social functioning (however caused) which appears to be permanent
- a certificate is provided by a registered medical practitioner giving the date from which the person has been or was likely to have been severely mentally impaired
They must also be entitled to one of the following (or have lost one due to reaching pensionable age):
- incapacity benefit
- employment and support allowance
- attendance allowance
- severe disablement allowance
- the care component of disability living allowance (payable at the middle or higher rate)
- increased disablement pension because constant attendance is required
- the disability element of working tax credit
- constant attendance allowance
- unemployability supplement or allowance
- income support where the applicable amount includes a disability premium
- the standard or enhanced rate of the daily living component of personal independence payment
An exemption is awarded when a property is occupied only by one or more severely mentally impaired persons. A separate application should be completed for each adult living in the property.
Other discounts
If a property does not qualify for an exemption, a 50% discount may be awarded if all the adults resident in a property are in one of the following special categories:
- severely mentally impaired
- carers
- apprentices
- students or student nurses
- aged 18 and for whom child benefit is payable
A 25% discount is awarded when all of the adults resident in a property, except one, are severely mentally impaired or belong to one of the special categories.
When you apply for this discount or exemption, you will need to provide evidence that you meet the criteria. Scan or take a photo of your evidence and upload it when you apply.
