Severely mentally impaired

Council tax discounts and exemptions for severe mental impairment

You could qualify for an exemption or a single person’s discount if you or an adult living in your property is regarded as severely mentally impaired if you have, for whatever reason, a severe impairment of intelligence and social functioning which appears to be permanent. This includes people who are severely mentally impaired as a result of a degenerative brain disorder such as Alzheimer's disease, a stroke or other forms of dementia.

To receive a discount or exemption on your Council Tax bill you must be eligible but not necessarily in receipt of any of the following qualifying benefits. If you live alone you will receive full exemption. If you live with one adult, the bill will be reduced by 25%, however, if you are severely mentally impaired and live with 2 or more adults, the bill will not be reduced.

Qualifying benefits (as stated on the form):

  • Employment Support Allowances (income related or contributory)
  • Incapacity Benefit - under section ss40&41 of SSBC Act 1992
  • Attendance Allowance under Section 64 of the Act
  • Any rate of the daily living activity care component of Personal Independence Payment (PIP)
  • The care component of the Disability Living Allowance payable at either the middle or the highest rate (DLA)
  • Severe Disablement Allowance under Section 64 of the Act
  • An increase in the rate of his or her disablement pension due to the need for constant attendance
  • An Un-employability Supplement
  • Pension Credit, Income Support or Working Tax Credit where the applicable amount includes a disability premium/element
  • Constant Attendance Allowance or Employability Allowance under one of the following
  • Article 14 or Article 18 respectively of the Personal Injuries (Civilians) Scheme 1983
  • Article 14 or Article 18 respectively of the Naval, Military and Air Force etc. (Disablement and Death) Service Pensions

Example A

A single adult lives alone and is severely mentally impaired. The property will be exempt and there will be no council tax bill.

Example B

Husband and wife are co-owners. The wife is severely mentally impaired, the husband is not. The husband will be liable to pay the council tax bill for their home. The wife will not be held jointly liable because she is severely mentally impaired. The bill will be reduced by the single person discount (25%) because the wife will not be counted and the husband will be treated as a single person.

Example C

Husband and wife live together in their property. The wife is severely mentally impaired and is the sole owner of their home. They will be jointly liable to pay the council tax bill. In this case the bill will be reduced by the single person discount (25%) as only the husband will be counted.

Example D

Two brothers live together and are both severely mentally impaired. They are co-owners of their home. The property will be exempt and there will be no council tax bill.

Example E

Two people share a flat. One is severely mentally impaired and the other is a student. The property will be exempt and there will be no council tax bill, as a student is equally disregarded from the calculation when determining the number of adults in the flat.

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