Council tax reductions for severely mentally impaired people

Anyone who is medically certified as being Severely Mentally Impaired (SMI) may be eligible for a Council Tax exemption or discount.

To be eligible, the person must be diagnosed as SMI by a doctor and must also be entitled to one of the benefits listed below.  Conditions that can lead to severe mental impairment include Alzheimer's disease and other forms of dementia, Parkinson's disease, severe learning difficulties or a stroke, but many others may apply.  Having one of these conditions does not in itself mean that a person will be diagnosed as SMI by a doctor.

People who are severely mentally impaired can be ignored when we're calculating council tax bills. The following discounts are available:

  • 25% discount if there is one other adult in the property
  • 100% exemption if only the severely mentally disabled person (or people) are in the property


You may get a discount if the person is entitled to:

  • Universal Credit
  • Incapacity Benefit (any rate)
  • Employment Support Allowance (income related or contribution based)
  • Severe Disablement Allowance
  • Unemployment Supplement paid with a war pension or industrial injuries
  • Constant Attendance Allowance paid with a war pension or industrial injuries
  • Care Component of Disability Living Allowance at middle or high rate
  • Daily Living Component of the Personal Independence Payment at standard or enhanced rate
  • Attendance Allowance
  • Income support with the Disability Premium on incapacity grounds
  • Working Tax Credit that includes the Disability Element

If the person is over state pension age then they would need to be entitled to one of these benefits if they were under state pension age.

Apply for a discount

You will need to provide:

  • information about the severely mentally disabled person
  • information about the property
  • supporting evidence

You can also call 030 33 33 3005 or visit one of our  customer service centres .

What happens next

We aim to deal with applications within 14 days of receiving all of the relevant information. Your account will be updated as soon as a decision is made.

Changes in your circumstances

You should always let us know if your circumstances change for any reason. You can:

Page last updated: 27/03/2024
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