Council Tax discounts and reduction

Anyone who is medically certified as having a severe impairment of their intellectual or social functioning, that appears to be permanent, may be eligible to a Council Tax discount.

Conditions that can lead to severe mental impairment include Alzheimer's disease, Parkinson’s disease, severe learning difficulties, a stroke and other forms of dementia. To be eligible, the SMI person must also be entitled to one of the following benefits.

Eligible benefits

• 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
• Unemployability Supplement or Allowance
• Constant Attendance Allowance
• Income Support (which includes a disability premium)
• Personal Independence Payment (standard or enhanced rate)
• Armed Forces Independence Payment
• Universal Credit (in circumstances where a person has limited capability for work and/or work related activity)

Level of discount

If you have been diagnosed as being severely mentally impaired by a doctor and you are living alone or only with others who are severely mentally impaired, you will be exempt from paying Council Tax. 

If you have been diagnosed as being severely mentally impaired by a doctor and you live with one adult your household will receive a 25% discount. 

If you have been diagnosed as being severely mentally impaired by a doctor and you live with 2 or more adults there will be no reduction. However, if you live with 2 adults who are your full time carers your household could get a 50% discount providing the household meets the carer conditions in Section 6 Carers. 

If you think you may be eligible you should complete an application form or contact your local authority Council Tax department.