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Discounts and exemptions for severely mentally impaired adults

When is a person classed as severely mentally impaired? 

For Council Tax purposes, a person is considered severely mentally impaired if:

(a) he/she has severe impairment of intelligence and social functioning (however caused) which appears to be permanent; and,

(b) a certificate is provided by a registered medical practitioner giving the date from which the person has been or was likely to have been severely mentally impaired; and,

(c) he/she is entitled to one of the following:

  • incapacity benefit
  • attendance allowance
  • severe disablement allowance
  • the care component of a disability living allowance (payable at the middle or highest rate)
  • increased disablement pension because constant attendance is needed
  • disability working allowance
  • unemployability supplement
  • constant attendance allowance
  • unemployability allowance
  • income support where the applicable amount includes a disability premium
  • has lost one of the above due to reaching pensionable age


A full exemption is awarded when a property is occupied wholly by one or more severely mentally impaired persons. A separate application form should be completed for each adult resident in the property.

25% Discount

A 25% discount is applicable when all the adults of a property, except one, are either severely mentally impaired or fall into any other of the special categories mentioned above.

How to apply?

Apply by downloading and filling in the application form and returning to Customer Services.