Council Tax

Council Tax reduction for severely mentally impaired

This is a reduction in your Council Tax because someone aged 18 or over who lives with you is mentally disabled and not counted for Council Tax purposes.

The Council Tax rules say they must have a ‘severe impairment of intelligence and social functioning (however caused) which appears to be permanent’.

You will get a 25% reduction unless there are two adults living in the property who are counted for Council Tax purposes.

If all people living in the property are considered severely mentally impaired, a full exemption applies.

Eligibility criteria

To qualify for a reduction, the person must be over 18 and entitled to any of the following benefits:

  • Incapacity allowance
  • Attendance allowance
  • Severe disablement allowance
  • Middle Or Higher rate of the care component of Disability Living Allowance
  • Increase in rate of disablement pension (where constant attention needed)
  • Disability working allowance
  • Unemployment support allowance
  • Constant attendance allowance
  • Income support which includes a disability premium
  • Employment support allowance (support component)
  • Universal Credit including a work capability element
  • Standard or enhanced daily living component of a Personal Independence Payment.

How to 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’ll need to provide proof of one of the above benefits and your GP must sign part 4 to certify the severe mental impairment.

You can post applications to the address on the form, or take the form and proofs to any One Stop Shop for processing.

What happens next?

We’ll check the details you have provided and contact the GP to verify medical details.

We aim to respond to you within 14 working days with our decision but if we need further information from you this may delay the application.