Council tax discounts and exemptions
Severe mental impairment exemptions
People classed as severely mentally impaired may not have to pay council tax, or may pay a reduced rate. This applies to anyone who meets all of the following criteria:
- has a severe impairment of intelligence and social functioning which appears to be permanent.
- has a certificate confirming this impairment from a registered medical practitioner, usually the person’s GP or consultant.
- is entitled to certain disability benefits – the most common qualifying benefits are attendance allowance (lower or higher rate), disability living allowance (higher or middle rate care components) and the new personal independence payment (lower or higher rate of the daily living component).
If all the adults living at a property meet the three severe mental impairment criteria (above), that property is exempt. This means that no council tax needs to be paid on it.
However, if other adults, who are not severely mentally impaired, also live at the property, council tax will be charged. The amount depends on their circumstances.
A spouse or partner cannot be classed as a carer for council tax purposes. So, if someone lives with and cares for a partner who meets the severe mental impairment criteria (and no other adults live at the property), the spouse or partner will be eligible to apply for a single person’s discount (see above).
To apply visit our council tax portal.
Read our privacy notice.
Please note you will require a doctor's certificate before applying - download the doctors certificate for severely mentally impaired discount form.
If you have any questions, please contact our customer services team on 01543 308900, Monday - Friday, 9am - 5.15pm.