If you or someone you live with has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent you may be eligible to claim a reduction or exemption on your council tax.

• If you are a sole occupier and are severely mentally impaired you will get a full exemption
• If there are 2 people liable and one of them is severely mentally impaired they will be disregarded for the purposes of council tax and will get a 25% reduction on the bill.
• In the case of 3 or more liable people on the account we will disregard the person who is severely mentally impaired, but this will not reduce the overall bill charge.
• If all liable occupiers are severely mentally impaired, there will be a full exemption applied to the property (except in the case of a care home as below)

Care homes or a property where the landlord or owner are liable for council tax are not eligible.

Qualifying criteria

In order to qualify, you or the applicant:

• Must have a severe impairment of intelligence and social functioning (however caused) which appears to be permanent and this needs to be certified by registered medical practitioner, for example, a doctor. Your doctor can not charge you for this service.
• AND
• Must be eligible (made a claim for) one of the following benefits:

Qualifying benefits

• Incapacity benefit
• Attendance allowance
• Severe disablement allowance
• The care component of a disability living allowance, payable at the middle or highest rate
• An increase in the rate of disablement pension, where constant attendance is needed
• Disability element of working tax credit
• Unemployability supplement
• Constant attendance under an industrial injuries, or war pension scheme
• Income support where the applicable amount includes a disability premium
• The standard or enhanced rate of the daily living component of Personal Independence Payment (PIP)
• Employment support allowance (income related or contributory) 
• Armed forces independence payment
• Universal credit (which includes an amount due to limited capability for work or limited capability for work and work related activity)

Apply

To apply for a severely mentally impaired (SMI) exemption or reduction you (or someone acting on your behalf) must complete a form and ask your doctor to complete their section along with a doctors stamp. Once we receive your application form with the completed doctors section and proof of benefit we will review it and make a decision.

If you have made a claim for one of the above benefits but are still awaiting to hear the outcome we will put your application on hold until you can send us the proof of entitlement. The reduction will then be backdated to the date you were awarded the qualifying benefit.

Severely mentally impaired application form

If at any point your circumstances change in relation to this exemption, for example the qualifying person moves out - you must notify us.