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Severely mentally impaired Council Tax reduction

You may get a reduction on your Council Tax if someone who lives with you is severely mentally impaired. A property is exempt from Council Tax when the only adult resident or all the adult residents are severely mentally impaired.

Do you qualify?

A person is considered to be severely mentally impaired if he or she has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent. This can include people suffering from Alzheimer's disease, strokes and similar illnesses.

The person must also qualify for one of these benefits even if they don't receive it, for example because they are pension age:

  • 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

Apply for a severely mentally impaired reduction 

More information

If you need any help to complete this form or need any further information, please contact the Council Tax team on 01483 523500 or email