Severe Mental Impairment Council Tax Discount

The Severe Mental Impairment Council Tax Discount could reduce your Council Tax by up to 100%. 

If you qualify, the discount can also be backdated, depending on the council. Therefore, you may be able to receive a refund on your Council Tax if you have been eligible for the discount for some time but have not been claiming it.

This little-known discount has been championed by money expert Martin Lewis.

This guidance applies to England, Scotland and Wales. In Northern Ireland, you can be eligible for a 25% discount on your rates if you or a member of your household lives with a disability.

Who qualifies for the Severe Mental Impairment Council Tax Discount?

You are certified as having a severe mental impairment

To qualify for Severe Mental Impairment Council Tax Discount, you must be assessed as having a severe mental impairment by a doctor. The doctor will issue a certificate confirming that you have a severe mental impairment.

This impairment could be due to:

• Dementia
• Learning disability
• Brain injury
• Stroke
• Other neurological condition

A diagnosis of any of these does not automatically qualify as having a severe mental impairment, you must ask your doctor for the specific certificate to confirm so.

You are eligible for certain benefits

In England and Wales, you must be actively claiming at least one of the benefits below in order to qualify for Severe Mental Impairment Council Tax Discount.

In Scotland, you need to be eligible for at least one, but don’t necessarily need to be claiming it; check with your local council.

The benefits include:

• Attendance Allowance
• Severe Disablement Allowance
• Incapacity Benefit
• Higher or middle rate care component of Disability Living Allowance (thsi benefit is being replaced by PIP)
• Standard or enhanced rate or Personal Independence Payment (in Scotland, this benefit is being replaced by Adult Disability Payment)
• Constant Attendance Allowance
• Disablement pension which has been increased owing to the need for constant attendance
• Unemployability Supplement or Allowance
• Income Support, including disability premium
• Armed Forces Independence Payment
• Universal Credit, if you qualify owing to having limited capacity to work
• Disability Working Allowance
• Tax credits (including disability element)

How much is the Severe Mental Impairment Council Tax Discount?

How much of a discount you get depends on who you live with.

You live alone

100% discount

If you live alone and have a severe mental impairment, you will be exempt from paying Council Tax.

You live only with other people who have severe mental impairments

100% discount

If you have a severe mental impairment and the only other people who live in your home also have severe mental impairments, you will be exempt from paying Council Tax.

You live with one other adult who does not have a severe mental impairment

25% discount

If you have a severe mental impairment, and there is one adult in your household who does not have a severe mental impairment, you will get a 25% Council Tax discount.

You live with two or more adults who do not have severe mental impairments

0% discount

If you have a severe mental impairment, and there are two or more adults in your household who do not have severe mental impairments, you will not get a discount on your Council Tax.

You live with up to two adults who are your full-time carers

50% discount

If you have a severe mental impairment and live with up to two adults who are your full-time carers, you will get a 50% Council Tax discount. Neither carer can be your partner, and must each provide care for at least 35 hours a week. You must also be on certain benefits.

You live only with people who are disregarded

50% discount

Some people are disregarded from paying Council Tax. If you have a severe mental impairment and everybody else in your household is considered disregarded, you will get a 50% discount on your Council Tax.

People who are disregarded from paying Council Tax include:

• Care home residents who live there permanently (England and Wales only). Please note the disregard applies to the care home, not any other homes owned by the residents.
• Live-in carers
• Full-time university or college students
• Under 18s
• 18- and 19-year-olds in full-time education (including sixth form at school)
• Some apprentices (an apprentice must be employed on an apprenticeship, with a salary and get no more than £195 a week to be disregarded)
• Monks and nuns
• Diplomats
• Foreign language assistants registered with the British Council and currently working in Britain

How do I apply for Severe Mental Impairment Council Tax Discount?

1. Contact your local council and request a form for Severe Mental Impairment Council Tax Discount.

2. Contact your GP and request a formal diagnosis certificate of severe mental impairment.

3. Send the completed form, certificate and evidence of your receipt of any of the qualifying benefits off to your local authority.