If someone in your household is severely mentally impaired (has a severe impairment to intelligence and social functioning which appears to be permanent), they are not counted for the purposes of council tax. 

To claim a discount or exemption, you must provide a certificate of confirmation from a registered medical practitioner (e.g. a doctor).

A property occupied solely by a person(s) who is severely mentally impaired, may be eligible for an exemption (so there will be no Council Tax to pay at all).


Apply for a Council Tax discount for people with a severe mental impairment


The person who is severely mentally impaired must also be entitled to one of the benefits below (or would be entitled if they were not of pensionable age):

  • Short-term or long-term Incapacity Benefit 
  • Employment Support Allowance
  • Attendance Allowance
  • Severe Disablement Allowance
  • The care component of a Disability Living Allowance is paid at the highest or middle rate
  • Daily Living Component of Personal Independence Payment
  • An increase in Disablement Pension for constant attendance
  • The disability element of the Working Tax Credit
  • Unemployability allowance or supplement
  • Constant Attendance Allowance payable under the Industrial Injuries or War Pension schemes
  • Armed Forces Independent Payment
  • Income Support includes a disability premium because of incapacity
  • The ‘limited capability for work’ or ‘the limited capability for work-related elements’ of Universal Credit