Severe Mental Impairment (SMI)

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A person is disregarded or exempt for the purposes of Council Tax if he or she has a severe mental impairment of intelligence and social functioning (however caused), which appears to be permanent. The term 'severe mental impairment' covers a range of illnesses and conditions, such as Parkinson's, Alzheimer's, severe learning difficulties, or if you have suffered a stroke.

  • a 25% discount - if you live with someone with a severe mental impairment and no other adults, or only adults who have also been disregarded for Council Tax purposes.
  • a 100% discount - if you have a severe mental impairment and live alone.

Who is eligible for the discount or exemption?

Both of the following must apply:

  • They have been certified by a medical practitioner as having an impairment of intelligence and social functioning which is expected to be permanent
  • They are eligible to receive one of the following:
    • Incapacity benefit
    • Attendance allowance
    • Severe disablement allowance
    • Disability living allowance (higher or middle-rate care component)
    • Increase in disablement pension (due to constant attendance being needed)
    • Unemployability supplement or allowance
    • Constant attendance allowance
    • Income support (which includes a disability premium)
    • Personal independence payment (standard or enhanced daily living component)
    • Armed forces independence payment

In England and Wales you can also be eligible for:

  • Disability working allowance (based on getting income support including disability premium)
  • Universal credit (including an element for limited capability for work or limited capability for work and work-related activity)

You can apply for the reduction by downloading the application form below, and returning it either in the post addressed to Council Tax Section or by email to Please make sure you add SMI to the subject field of the email. Alternatively please call us on 01727 819204/819205 if you would like a paper copy of the application form sent to you.

Date of last review: 01 February 2018