Severely mentally impaired

Where a property is occupied, a full council tax bill is based on at least two adults being resident. 

Some people are not counted - they are 'disregarded'.

You may be able to get a 'disregard' discount of 25% if all of the residents except one are disregarded. 

There is a separate application for each type of disregarded person, this information on this page deals is for people who are severely mentally impaired.

If the dwelling is occupied only by persons who are severely mentally impaired or students and the liable person is severely mentally impaired or a student, then an Exemption may apply. 

You may be entitled to a council tax reduction if you meet both of the criteria below.

1. The person must be severely mentally impaired and this is must be certified by a registered medical practitioner.

Schedule 1 of the 1992 act provides the definition of Severely Mentally Impaired (SMI) for council tax purposes as: 

" .. a person is severely mentally impaired if he / she has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent."

The council will ask the person’s GP for a certificate.

2.    There must be entitlement to a state benefit from the qualifying list of benefits below:

  • Incapacity benefit
  • Attendance allowance
  • Severe disablement allowance
  • Disability living allowance (care component) payable at the highest or middle rate
  • An increase in the rate of disablement pension where constant attendance needed
  • Unemployability allowance or supplement
  • Income Support where the applicable amount includes a disability premium
  • Incapacity benefit
  • Personal independence payment (standard or enhanced rate of daily living component)
  • Armed Forces Independence Payment
  • Universal Credit which includes an amount because the person has limited capability for work and/or work related activity.

Please supply evidence of the applicant's receipt of a qualifying state benefit.