Discounts and Exemptions

Severe Mental Impairment Discount

This is a reduction in your Council Tax bill because someone aged 18 or over who lives with you is mentally disabled and not counted for Council Tax purposes. The Council Tax rules say they must be 'severely mentally impaired', - this includes people who have been diagnosed as suffering with severe and enduring mental health issues including Alzheimer's disease, other forms of dementia and strokes.

Their condition must be confirmed by a doctor. We will ask for permission to write to the doctor for confirmation.

The mentally disabled person must also qualify for one of these benefits even if they don't receive it, for example because they are pension age:

  • Short-term or long-term Incapacity Benefit (IB)
  • Employment and Support Allowance (ESA)
  • Attendance Allowance (AA)
  • Severe Disablement Allowance (SDA)
  • The highest or middle-rate care component of Disability Living Allowance (DLA)
  • Personal Independence Payment Daily Living Component at either standard or enhanced rate
  • An increase in Disablement Pension for constant attendance
  • The disability element of Working Tax Credit
  • Unemployability 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

Apply for a Severely Mentally Impaired Person's Discount

If you are unsure what information you need to provide, or you have any further queries, please contact our Council Tax team