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.