Severely mentally impaired

A full council tax bill is based on at least two adults being resident in a property.

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

You may be able to get a 'disregard' discount if all of the residents but one are disregarded, or you are the only resident and are disregarded.

There is a separate application for each type of disregarded person and this page deals with people who are severely mentally impaired 

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

A person is disregarded if he / she is severely mentally impaired and this is stated in a certificate from a registered medical practitioner. Provided that there is entitlement to a state benefit from the qualifying list of benefits below. 

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."

A medical certificate for this purpose must be based on the statutory definition and not on any other medical view or opinion.

The qualifying state benefits are: 

  • Incapacity benefit,
  • Attendance allowance,
  • Severe disability allowance,
  • Disability living allowance (care component) payable at the highest rate,
  • Unemployability allowance or supplement,
  • Personal independence payment (standard or enhanced rate).

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