Severe mental impairment discount
This is a reduction in your council tax bill because someone aged 18 or over who lives with you is considered to be “severely mentally impaired” and not counted for council tax purposes.
To qualify, council tax rules say they must have a “severe impairment of intelligence and social functioning (however caused) which appears to be permanent” - this includes people who have been diagnosed as suffering with severe and enduring mental health issues including Alzheimer's disease, other forms of dementia and strokes.
Their condition must be confirmed by a doctor.
- Short-term or long-term Incapacity Benefit (IB)
- Employment and Support Allowance (ESA)
- Attendance Allowance (AA)
- Severe Disablement Allowance (SDA)
- The highest or middle-rate care component of Disability Living Allowance (DLA)
- Personal Independence Payment Daily Living Component at either standard or enhanced rate
- An increase in Disablement Pension for constant attendance
- The disability element of Working Tax Credit
- Unemployability Supplement (abolished in 1987 but existing claimants remain entitled)
- Constant Attendance Allowance payable under the Industrial Injuries or War Pension schemes
- Armed Forces Independence Payment
- Income Support which includes a disability premium because of incapacity for work
- Universal credit (including an element for limited capability for work or limited capability for work and work-related activity)
To find out if a discount may apply to your council tax bill, you need to count the number of adults who live in the property as their main home, and then deduct the number of adults who fall into one of the disregarded groups. If there is a maximum of one adult left, then a discount may apply.
Apply
You can apply online.
Last updated 27 February 2025