Certain people are not counted when looking at the number of adult’s in your home, this includes people who are 'severely mentally impaired’. This term is used in Council Tax law, which is why it is referred to here, and it is not meant to cause any offence.
If, for example, there are two adults living at a properly, and one of them is severely mentally impaired, the bill is worked out as if only one adult is resident and is reduced by a 25% discount. If all the residents are severely mentally impaired, there will be no Council Tax to pay as a full 100% exemption will apply (Class U).
For Council Tax purposes, the legal definition of severely mentally impaired is a ‘severe impairment of the intelligence and social functioning, (however caused), which appears to be permanent’.
Before you start your application
To qualify for a reduction, the person who is severely mentally impaired must be entitled to receive one of a number of certain benefits, the full list of which can be found below. We will need to see proof of entitlement for the whole period that a reduction in the Council Tax bill is being claimed for.
The person must be entitled to one of these benefits:
- Short-term or long-term Incapacity Benefit (IB)
- Employment and Support Allowance (ESA)
- Attendance Allowance (AA)
- Severe Disablement Allowance (SDA)
- The highest or middle-rate care component of Disability Living Allowance (DLA)
- Personal Independence Payment Daily Living Component at either standard or enhanced rate
- An increase in Disablement Pension for constant attendance
- The disability element of Working Tax Credit
- Unemployability Supplement (abolished in 1987 but existing claimants remain entitled)
- Constant Attendance Allowance payable under the Industrial Injuries or War Pension schemes
- Armed Forces Independence Payment
- Income Support which includes a disability premium because of incapacity for work
- The ‘limited capability for work’ or ‘the limited capability for work related elements’ of Universal Credit
Secondly, the person’s doctor must verify that their condition falls within the legal definition above and a Doctor’s certificate is required as part of this application. This should be completed and signed by the person’s GP or other medical practitioner. The Doctor’s Certificate can be found at the bottom of this page.
To apply for a Severe Mental Impairment discount or exemption, use the online My Account service, choose Council Tax Discounts and Exemptions and follow the on screen prompts.
If you are already registered, you should sign in to your My Account to do this.
You will need your Council Tax account number and details of those over 18 in your house.
| CTSD SMI Doctors Certificate |  (pdf 90KB) |