Severe Mental Impairment Exemption for council tax

You may be entitled to a council tax discount 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 discount (or when someone applies on your behalf) we’ll need to contact your doctor to confirm that your SMI appears to be permanent.

If you believe you are eligible, please either:

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

  • if you live alone you may be entitled to 100% discount
  • 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 discount 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 or the care component of a personal independent payment
  • Income support or universal credit where the applicable amounts include a disability premium
  • Employment and support allowance

Council tax discounts for carers

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

In order to qualify for a ‘carer's discount’, you must comply with all of the following requirements:

  • you must be a resident at the same address as the disabled person
  • you must be providing care for at least 35 hours per week
  • you must not be the husband, wife or civil partner of the person
  • you must not be the parent of the person, if they are under 18
  • the disabled person must be in receipt of a benefit listed on the form

Please send your completed form to the Council Tax Revenues Team.

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