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Severely mentally impaired - application to be disregarded for Council Tax purposes

A person is not included for Council Tax discount purposes if they are considered by their doctor to be severely mentally impaired (SMI) and they are entitled to (although not necessarily receiving) a qualifying state benefit.

Conditions that can lead to severe mental impairment, severe cognitive impairment or mental ill health include Alzheimer's disease and other forms of dementia, Parkinson's disease, severe learning difficulties or a stroke, but many others may apply. Having one of these conditions does not in itself mean that a person will be diagnosed as SMI by a doctor.

Council Tax exemption/discount:

  • if you have been diagnosed as SMI by a doctor and you are living alone or only with others who are SMI, you will be exempt from paying Council Tax
  • if you have been diagnosed as SMI by a doctor and you live with one adult who is eligible to pay Council Tax, your household will receive a 25% discount
  • if you have been diagnosed as SMI by a doctor and you live with 2 or more adults who are eligible to pay Council Tax there will be no discount