Discount for people with a severe mental impairment

Page updated on: 05/09/2023

Anyone who is medically certified as being Severely Mentally Impaired (SMI) may be eligible to Council Tax discount. This means that the person will have a permanent condition that severely affects their intellectual and social functioning.

Conditions that can lead to severe mental impairment include Alzheimer’s disease and other forms of dementia, Parkinson’s disease, severe learning difficulties or a stroke, but many others may apply. To be eligible, the person must be diagnosed as SMI by a doctor and must also be entitled to one of the benefits below whether receiving them or not.

  • 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 SMI by a doctor and you are living alone or only with others who are SMI, you will be exempt from paying Council Tax.
  • If you have been diagnosed as SMI 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 SMI by a doctor and you live with 2 or more adults who are eligible to pay council tax there will be no reduction.

Download application form (.pdf)