Council Tax discounts, reductions and exemptions

Who qualifies for a Council Tax exemption, discount or reduction, including students and single people.

Council Tax discounts and exemptions for people who are severely mentally impaired

Severely mentally impaired refers to a person who has a severe impairment of intelligence and social functioning, however caused, which appears to be permanent. This may include conditions such as Alzheimer’s disease and dementia.

    How to apply

    Please see the checklist below for the evidence you will need to provide. You will need to upload this as you fill in the form. You can complete the form yourself or on behalf of the severely mentally impaired person.

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    Evidence we need

    For a person to qualify as severely mentally impaired, we need:

    • a certificate from a doctor confirming the person meets the definition of severely mentally impaired (please note that it must be a certificate stamped by the medical practice and not a letter or extracts from medical records)

    We also need confirmation the person is entitled to one or more of the following:

    • Attendance Allowance or Constant Attendance Allowance
    • Daily living component of Personal Independence Payment
    • Universal Credit (including an element for limited capability for work and work-related activity)
    • Incapacity Benefit or Income Support with a disability premium
    • Working Tax Credit with a disability element
    • Severe Disablement Allowance or Employment and Support Allowance
    • Pension Credit or an increase in the rate of Disablement Pension where constant care is needed
    • Armed Forces Independence Payment

    Discounts and exemptions based on who is living in the property

    Depending on who is living in the property, you may be entitled to either a discount or an exemption if:

    • everyone in the property is severely mentally impaired, you may be entitled to a full exemption
    • only some people living in the property are severely mentally impaired, you may be entitled to a discount
    Contact customer services: Council Tax