Council Tax Exemption - Severely Mentally Impaired

We don't include people with 'severe mental impairment' when we calculate Council Tax for a property

What is classed as severe mental impairment?

The definition is: 'A severe impairment of intelligence and social functioning, however caused, which appears to be permanent, for the purposes of the Local Government Act 1992'.

How we decide if this applies

In order to take this into account when we calculate the council tax bill:

  • a registered medical practitioner (for example, a doctor) must certify that the person is, in their opinion, severely mentally impaired for the period that the reduction is claimed.


  • the person must be entitled to one of the following benefits or would have been entitled to one of them had they not reached pensionable age:-
    • Incapacity Benefit
    • Attendance Allowance
    • Severe Disablement Allowance
    • Employment and Support Allowance (which must include the “Support Component”)
    • Care Component of a Disability Living Allowance payable at either the middle or highest rate (the lowest rate will not qualify)
    • An increase in the rate of Disablement Pension (where constant attendance needed)
    • Disabled Person’s Tax Credit
    • An Unemployability Supplement
    • An Unemployability Allowance
    • A Constant Attendance Allowance
    • Income Support which includes a disability premium
    • A Premium added to their partner’s Jobseeker’s Allowance
    • The standard or enhanced rate of the daily living component of Personal Independence Payment.

How is the Council Tax bill affected?

If the person meets these criteria:

  • the Council Tax bill for the property will be reduced by 25% if there is only one other adult living there 
  • the Council Tax bill is reduced from the date we receive the application. The reduction is subject to periodic reviews to confirm that circumstances have not changed, but is awarded for an indefinite period. 

Further reductions are available if the property has been adapted.  

If someone other than a spouse is caring for the mentally impaired person, they too may be disregarded.

Someone who is treated as severely mentally impaired for Council Tax cannot, in most cases, be held liable either on their own or jointly with others for payment of Council Tax. Liability would fall on anyone else living in the dwelling, for example, their spouse or partner.

Properties occupied only by severely mentally impaired people

If a property is occupied only by a severely mentally impaired people, it is exempt from Council Tax altogether. This does not apply if someone else is liable to pay the Council Tax. For example, for a house in multiple occupation or care home.

Apply Please note, in addition to your application, we need your doctor to complete the Doctor's Supporting Letter For Person With A Mental Impairment.