Council Tax - Severe Mental Impairment

Anyone who is medically certified as having a permanent condition that severely affects their intellectual and social functioning may be eligible to a Council Tax discount.

Conditions that may lead to severe mental impairment (SMI) include (but are not limited to) dementia, Alzheimer’s disease, Parkinson’s disease, severe learning difficulties, a stroke.

To be eligible, the SMI person must be able to show they have made a claim to and are entitled to one of the following benefits:

• An increase in disablement pension (as constant attendance is needed)
• Armed Forces Independence Payment
• Attendance Allowance
• Constant Attendance Allowance
• Disability Living Allowance (higher or middle rate care component)
• Disability Working Allowance (if the qualifying benefit was Invalidity Pension or Severe Disablement Allowance)
• Incapacity Benefit
• Income Support (which includes a disability premium)
• Personal Independence Payment
• Severe Disablement Allowance
• Unemployability Supplement or Allowance. Factors have to include:
  • Unemployability Allowance payable with War Disablement Pension
  • Unemployability Supplement payable as an increase to Disablement Benefit

If you have been diagnosed as SMI by a doctor and receive or are entitled to one of the benefits listed above and you are living alone or only with others who are SMI, you will be exempt from paying Council Tax.

If you have been diagnosed as SMI by a doctor and you live with one adult your household will receive a 25% discount.

If you have been diagnosed as SMI by a doctor and you are living with 2 or more adults there will be no reduction (if neither are discounted).

This discount can also be applied together with a reduction in valuation band if relevant - see our disability reductions page.

A self-contained annex, where the occupant is severely mentally impaired and is a dependent relative of the owner of the main house, will not be charged Council Tax.

For more information about the SMI discount or to request a form to be posted to you please use the contact us online form or contact our Disregards team on 01274 437715.