Council Tax - discounts and exemptions for occupants who are severely mentally impaired

Someone is considered “severely mentally impaired” if he/she has a severe impairment of intelligence and social functioning, however caused, which appears to be permanent. This can include people who are severely mentally impaired as a result of Alzheimer's disease, a stroke or other forms of dementia. If someone is severely mentally impaired, they may be entitled to a discount or exemption, depending on who they live with.

To qualify, you will need to provide proof that the applicant is entitled to (but not necessarily in receipt of) one of the following benefits:

  • Attendance Allowance
  • Employment and Support Allowance
  • Personal Independent Payment - Daily Living Component
  • Disability element in Working Tax Credit
  • Higher or Middle Rate Care component of Disability Living Allowance
  • Incapacity Benefit
  • Severe Disablement Allowance

We also require a signed letter from a medical practitioner, on headed paper, confirming the diagnosis and the date on which it took affect. Doctors must issue this free of charge.

Please use our online form if you think that someone in your household is severely mentally impaired.

Doctors can refer to the 'Dear Doctor' letter [PDF 22kb] for more information on definitions and qualifying criteria.