Council Tax severely mentally impaired reduction

You may qualify for a reduction in your Council Tax bill if someone who lives with you is severely mentally impaired.

Reduction available

This is a reduction in your Council Tax bill because someone aged 18 or over who lives with you is permanently mentally disabled and not counted for Council Tax purposes. The Council Tax legislation states they must be 'severely mentally impaired'.

Their condition must be confirmed by a doctor. We will ask for permission to write to the doctor for confirmation.

Do you qualify?

Under schedule 1.2 (2) of the Local Government Finance Act 1992 the definition of severe mental impairment is:

A person is severely mentally impaired if he or she has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent.

The mentally disabled 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

A mentally disabled person in your household does not always lead to a reduction in Council Tax: there can be no reduction if two or more people in the household are counted for Council Tax purposes.

Apply online

If you believe that a member of your household may qualify as a severely mentally impaired (SMI) person, please apply for:

SMI person reduction 

More information

If you require any help in completing this form please contact the Council Tax team on 01483 523500 or email

Page owner: . Last updated: 08/04/2019 11:23

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