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Council tax

Severe mental impairment council tax exemption

You may be entitled to a council tax exemption if you have a severe mental impairment (SMI), such as (but not limited to):

  • degenerative brain disorder such as Alzheimer’s
  • other kinds of dementia
  • a learning disability
  • a severe stroke
  • severe or chronic mental illness

When you apply for a SMI exemption (or when someone applies on your behalf) we’ll need to contact your doctor to confirm that your SMI appears to be permanent.

Apply for an SMI exemption if you believe you are eligible:

SMI Exemption/Discount application

Alternatively, download an SMI Exemption/Discount application form and return it to the Council Tax Revenues Team

The amount of discount you’re entitled to depends on certain circumstances:

  • if you live alone you may be entitled to 100% exemption
  • if you live with one qualifying carer, you may be entitled to 50% discount
  • if you live with one other person over the age of 18, you may be entitled to 25% discount

In order to claim a SMI exemption for council tax, you must be eligible for at least one of the following benefits:

  • Incapacity benefit
  • Severe disablement allowance
  • Unemployability supplement payable as an increase to disablement benefit
  • Unemployability allowance payable with war pension
  • Attendance allowance under the higher or lower rate
  • Constant attendance allowance at one of the four rates payable with disablement pension or war disablement pension
  • Disability element of working tax credits
  • Care component of a Disability Living Allowance (DLA) or Personal Independence Payment (PIP) with the standard or enhanced daily living component
  • Universal Credit including an element for limited capability for work or limited capability for work and work-related activity
  • Employment and Support Allowance

Assistance for carers

Those caring for people with a SMI can apply for a Caring for Disabled Persons Council Tax Discount.

Apply for a council tax exemption for a property left empty by persons providing care if your own home is empty because you are providing care at someone else's address.

Also see

Council Tax appointments

To get council tax advice in person at West Offices, you need to make an appointment.

Make an appointment

Council Tax

West Offices, Station Rise, York, YO1 6GA

Telephone: 01904 551558

Sign language interpreting service

If you use British Sign Language (BSL) you can access our BSL interpreting service when visiting West Offices, and when contacting us remotely.

BSL Interpreting Service