Severely Mentally Impaired (SMI)

You can get a reduction in your Council Tax if you, or someone aged 18 or over who lives with you, is living with an enduring mental health condition.

The rules say they must be 'severely mentally impaired'. This includes people who have been diagnosed as suffering with severe and enduring mental health issues such as Alzheimer's disease, other forms of dementia and strokes. It also includes people with a brain injury, or people with a genetic condition such as Huntington's.

This must be confirmed by a doctor or other health professional.

The person must also qualify for one of the benefits listed below, even if they don't receive it (for example because they are of pension age).

Request an SMI form


Do I qualify?

The condition must have been diagnosed by a doctor or other health professional, and they will need to confirm your application. 

The person must also qualify for one of the benefits listed below, even if they don't actually receive it.

  • Attendance Allowance
  • Incapacity Benefit, ESA or PIP
  • The highest or middle rate of the care component of Disability Living Allowance
  • An Increase in Constant Attendance Allowance
  • An increase in the rate of Disablement Pension
  • Disability Working Allowance
  • Unemployability Supplement or Unemployability Allowance

What discount is available?

If you live with 2 or more adults who are not disregarded for Council Tax purposes and you are severely mentally impaired, there is no reduction.

The following examples should help you decide if you may qualify.

Example one

A single person lives alone and is living with an enduring mental health condition. The property will be exempt and there will be no council tax to pay.

Example two

A couple are co-owners or joint tenants. One is living with an enduring mental health condition and one is not. The person with the enduring mental health condition will not be counted as a resident when working out the Council Tax bill and a 25% discount will be applied to the bill.

Example three

An adult lives with their mother. The mother is living with an enduring mental health condition and the adult is not. The mother will be disregarded for billing purposes and the Council Tax bill reduced by 25%. The adult provides at least 35 hours per week care for their mother and a further 25% reduction may be applicable due to these circumstances. See Discounts for Carers and Care Workers for more information.

Example four

Two adult brothers live together. Both are living with an enduring mental health condition. They are co-owners or joint tenants. The property will be exempt and there will be no council tax bill.


What happens next?

If it looks like you may qualify, we will send you an application form.

Part of the form should be completed by a doctor or other health professional. This is to confirm that for Council Tax purposes, the resident is living with an intellectual disability which appears to be permanent.

We will check that you are entitled to the discount and if the Council Tax is reduced, a new bill will be issued. If you are due a refund of Council Tax you have already paid, this will be arranged.