If a person living in a property is severely mentally impaired (SMI), they may not be counted for Council Tax purposes.

Not counting a person for Council Tax can reduce the bill and, in some circumstances, result in a full exemption.

We will explain who qualifies, how the reduction works, and what you need to do.

What does severely mentally impaired mean?

For Council Tax purposes, a person is classed as severely mentally impaired if:

• they have a permanent condition that affects intelligence and social functioning, and
• the condition appears to be irreversible, and
• they have been certified by a registered medical practitioner

Conditions may include severe learning disabilities or advanced dementia, but eligibility is based on the impact of the condition rather than a specific diagnosis.

Benefits that must be received

In addition to medical certification, the person must be entitled to one of the following qualifying benefits, such as:

• Disability Living Allowance (middle or high rate care component)
• Personal Independence Payment (daily living component)
• Attendance Allowance
• Severe Disablement Allowance
• Employment and Support Allowance (support component)

This list is not exhaustive. We can confirm eligibility if you are unsure.

How the SMI reduction works

How much your Council Tax is reduced depends on who lives in the property.

If the SMI person lives alone

• The property may be fully exempt from Council Tax

If the SMI person lives with one other adult

• The bill may be reduced by 25%

If the SMI person lives with two or more adults

• The SMI person will not be counted
• Other discounts may still apply depending on the household

When the reduction starts

The reduction can usually be applied from the date:

• the qualifying benefit started, and
• medical certification confirms SMI status

Reductions are not normally backdated automatically, so it’s important to apply as soon as possible.

Evidence you will need

To apply, we will usually need:

• a completed SMI medical certificate signed by a GP or medical practitioner
• proof of entitlement to a qualifying benefit
• your Council Tax account number

We will only request information necessary to assess your claim.

How to apply

You can apply for an SMI Council Tax reduction by telling us about a change in circumstances.

Apply for a Council Tax SMI reduction

Tell us if circumstances change

You must tell us if:

• the person with SMI moves address
• entitlement to qualifying benefits ends
• household members move in or out

This ensures your Council Tax bill remains accurate.

Need help?

If you’re unsure whether the SMI reduction applies, contact the Council Tax team and we can guide you through the process.