Severely mentally impaired reduction

Who's eligible

You can apply for this discount if you or someone in your household has been certified by a medical professional as having an severe mental illness (SMI).

If you live alone and have a severe mental impairment you will be exempt from paying any council tax at all.

You are deemed severely mentally impaired if the following apply:

• you have been certified by a medical practitioner as having an impairment of intelligence and social functioning which is expected to be permanent.
• you are in receipt of one of the following:
  • attendance allowance under 64 of the Social Security Contributions and Benefits Act 1992
  • severe disablement allowance
  • the highest or middle rate of the care component of a disability living allowance
  • the daily living component of personal independence payment
  • an increase in the rate of your disablement pension (where constant attendance is needed
  • the disability element of working tax credit
  • incapacity benefit
  • employment support allowance
  • unemployability allowance or supplement
  • constant attendance allowance or income support including a disability premium
  • universal credit under part 1 of the Welfare Reform Act 2012, which includes an amount if a person has a limited capacity for work

You will need to supply proof of receipt of any qualifying benefit.

How much reduction you get

• if all people living in the property are considered severely mentally impaired, a full exemption applies
• if you live with others, and everyone else in a property is disregarded from paying Council Tax, a 50% discount is awarded
• if only one person in a property is eligible to pay Council Tax, a 25% discount is awarded
• if more than two people living in the property are eligible to pay Council Tax, no discount can be awarded

If you live with your carer

If you have a severe mental impairment and live with a carer (or carers), you will all be disregarded for council tax purposes and the property will be treated as if it were empty.

A 50% discount will apply if the following are true:

• the carer lives permanently with the person for whom they care
• the person cared for is not a spouse or a child if under the age of 18 (they can qualify if the child is over the age of 18)
• the carer provides care for at least 35 hours per week

You are receiving one of these:

• the higher rate of attendance allowance
• the highest rate of the care component of disability living allowance
• the highest rate of disablement pension
• an increase in a constant attendance allowance

You will need to supply proof of receipt of any qualifying benefit.

How do I apply?

The person liable to pay the council tax should complete the form. If this is the severely mentally impaired person, their representative can complete the form. You will also need to:

• provide evidence of one of the above benefits by uploading relevant documents using the button below
• ask your GP or hospital doctor to complete the Doctor’s certificate Section 7 of the Council tax discount/exemption application for severe mental impairment form, this completed form can be posted to Council Tax, PO Box 58993, London SE6 9GZ or scanned and uploaded using the button below.