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Severe mental impairment Council Tax discount and exemptions

You can get a reduction in your Council Tax if someone aged 18 or over lives with you is mentally disabled and not counted for Council Tax purposes.

Someone is 'severely mentally impaired' (SMI) if they have:

  • been diagnosed as suffering with severe and enduring mental health issues including Alzheimer's disease
  • suffered from other forms of dementia
  • had a stroke

Their condition must be confirmed by a doctor.

A mentally disabled person in your household does not always lead to a reduction in Council Tax. No reduction will be given where two or more adults (who are counted for Council Tax purposes) are resident. Apply if you are not sure so that we can check.

If only one person, or a number of people, live at the property and they are all mentally disabled this is covered by a different rule and the property may be exempt from Council Tax.

Benefits they're entitled or receive

The mentally disabled person must also qualify for one of the following benefits even if they do not receive it:

  • 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

What you'll need to provide

You'll need to provide their:

  • Council Tax account number
  • evidence of benefits – such an award letter that shows you're getting paid benefits
  • doctor's certificate

Doctor's certificate

If there is more than one mentally disabled person in the property, each person needs to submit a GP certificate as part of the application. Ask your doctor or other health professional who knows about your condition to complete it for each person.


Upload the completed form when you submit your application for a discount. 

How to apply

Start now

After you've applied

You must still pay the amount on your Council Tax bill until you hear from us.

If you qualify for the discount, we’ll check every year that you're still entitled to it. 

If the circumstances change

Use our enquiry form to:

  • tell us if your circumstances change in the meantime as this may affect your discount
  • cancel your discount

Contact us enquiry form