Discount for people with a significant cognitive impairment
Page updated on: 10/04/2026
Anyone who is medically certified as having a Significant Cognitive Impairment (SCI) may be eligible for a Council Tax exemption or discount. A person is subject to a SCI if they have a severe and permanent mental condition or neurological change that impacts on the brain’s ability to function and has a significant impact on that individual’s daily life.
Conditions that can lead to a SCI or mental ill health include Alzheimer’s disease and other forms of dementia, Parkinson’s disease, severe learning difficulties or a stroke, but many others may apply. Having one of these conditions does not in itself mean that a person will be diagnosed as having a SCI by a doctor. To be eligible for the exemption/discount, the person must be diagnosed as having a SCI by a doctor and must also be entitled to one of the benefits listed on this form.
- Incapacity Benefit
- Attendance Allowance
- Severe Disablement Allowance
- Disability Living Allowance (higher or middle rate care component)
- An increase in disablement pension (as constant attendance is needed)
- Disability Working Allowance
- Income support (which includes a disability premium)
- Employability Supplement or Allowance
- Constant Attendance Allowance
- Personal Independence Payment
- Armed Forces Independence Payment
- Universal Credit (in circumstances where a person has limited capability for work and/or work related activity)
Level of reduction:
- If you have been diagnosed as SCI by a doctor and you are living alone or only with others who are SCI, you will be exempt from paying Council Tax.
- If you have been diagnosed as SCI by a doctor and you live with one adult who is eligible to pay council tax, your household will receive a 25% reduction.
- If you have been diagnosed as SCI by a doctor and you live with 2 or more adults who are eligible to pay council tax there will be no reduction.
