Discounts and exemptions for severely mentally impaired
adults
For Council Tax purposes, a person is
considered severely mentally impaired if:
(a) he/she has severe impairment of
intelligence and social functioning (however caused) which appears
to be permanent; and,
(b) a certificate is provided by a registered
medical practitioner giving the date from which the person has been
or was likely to have been severely mentally impaired; and,
(c) he/she is entitled to one of the
following:
- incapacity benefit
- attendance allowance
- severe disablement allowance
- the care component of a disability living
allowance (payable at the middle or highest rate)
- increased disablement pension because constant
attendance is needed
- disability working allowance
- unemployability supplement
- constant attendance allowance
- unemployability allowance
- income support where the applicable amount
includes a disability premium
- has lost one of the above due to reaching
pensionable age
A full exemption is awarded when a property is
occupied wholly by one or more severely mentally impaired persons.
A separate application form should be completed for each adult
resident in the property.
If your property does not qualify for an
exemption, a 50% discount may be awarded instead if all the adults
of the property fall into one of the special categories for Council
Tax. These special categories include people who are severely
mentally impaired, carers, your training trainees, apprentices,
students, student nurses and 18 year olds for whom child benefit is
payable.
A 25% discount is applicable when all the
adults of a property, except one, are either severely mentally
impaired or fall into any other of the special categories mentioned
above.
Apply by downloading the form further down this
page or by completing the online application below.