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Apply for severe mental impairment Council Tax discount or exemption

If you or someone you live is severely mentally impaired, you may be entitled to a reduction in the amount of council tax you pay.   

What is severe mental impairment? 

The law says that a person is severely mentally impaired if they have a severe impairment of intelligence and social functioning (however caused), which appears to be permanent. This is likely to include people diagnosed with dementia or Alzheimer's.

Who can apply

If you live with other people:

You can get a discount if you are older than 18 and have a severe mental impairment. 

Each person in the property with a severe mental impairment must apply separately. 

If you live alone:

You do not have to pay Council Tax and should apply for an exemption.


When applying you will need to provide evidence you are entitled to at least one of the following: 

  • Universal Credit (limited capability for work must be included)  
  • Incapacity Benefit or Employment Support Allowance 
  • Attendance Allowance 
  • Severe Disablement Allowance  
  • Unemployment Supplement or Unemployability Allowance payable under the industrial injuries or war pension schemes 
  • Constant Attendance Allowance payable under the industrial injuries or war pension schemes 
  • Disability Living Allowance paid at the highest or middle rate care component  
  • an increased rate of disablement pension for constant attendance 
  • Disability Working Allowance: if entitlement is because of prior receipt of Incapacity Benefit or Severe Disablement Allowance 
  • Income Support that includes Disability Premium because of incapacity for work 
  • Retirement Pension where the person concerned would have qualified for one of the above except that they are over pensionable age 
  • Standard or enhanced rate of the daily living component of Personal Independence Payment 

If you do not claim a benefit you’re entitled to, you can still apply for a discount or exemption