For council tax purposes, you will be regarded as severely mentally impaired if you have a severe impairment of intelligence and social reasoning which appears to be permanent.

This includes people who are living with a degenerative brain disorder such as Alzheimer's disease, stroke, vascular dementia or other forms of dementia.

It also includes people with a brain injury or genetic condition such as Huntingtons.

Do I qualify?

To qualify, the resident must be diagnosed with a severe mental impairment as described above, and must also be in receipt of at least one of the following benefits:

  • 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 has a severe mental impairment. 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 severely mentally impaired and one is not. The person with the severe mental impairment will not be counted as a resident when working out the Council Tax bill and they will receive a 25% discount.

Example three

An adult lives with their mother. The mother is severely mentally impaired and the adult is not. The mother will be disregarded as severely mentally impaired 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 if you are a carer for more information.

Example four

Two adult brothers live together. Both have a severe mental impairment. They are co-owners or joint tenants. The property will be exempt and there will be no council tax bill.


How do I apply?

If you think you may qualify, please contact the Customer Services team on 01803 861275.

What Happens Next?

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

Part of the form requires the resident's doctor to confirm that for Council Tax purposes, the resident is considered severely mentally impaired.

We will verify the conditions of entitlement 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.