Council Tax Disregards

Severely mentally impaired

To qualify for this disregard a person must have a severe impairment of intelligence and social functioning which appears to be permanent. A form will need to be filled in by the applicant's G.P and the person must be receiving one of the following benefits:

  • Incapacity Benefit
  • Employment Support Allowance (Support Component)
  • Attendance Allowance (if over 65 years old)
  • Severe Disablement Allowance
  • Disability Living Allowance (care component, middle or higher rate)
  • Disability Working Allowance (under section 129 of the Social Security Contributions and Benefits Act 1992)
  • an increase in Disablement Pension for constant attendance
  • an unemployability allowance payable with industrial injuries or war disablement pensions
  • Income Support that includes a disability premium on grounds which include incapacity for work
  • Personal Independence Payment (PIP), either the standard or enhanced rate
  • Universal Credit, where the calculation includes an element for limited capability for work, or limited capability for work and work-related activity

If all adults in a property qualify as severely mentally impaired, a Class U 100% exemption may apply, providing no one else is liable for the Council Tax.

You can download a severely mentally impaired application form to take to your GP, along with a guidance leaflet.

If you would like a copy of the severe mentally impaired application form to be sent to you through the post, please contact the team using our general enquiry form.

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