Severely mentally impaired discount or exemption

This discount may apply if you or a member of your household is mentally disabled and not counted for Council Tax purposes.

This includes people who have:

  • Alzheimer's 
  • Parkinson's
  • suffered a stroke
  • severe learning difficulties
  • suffered an impairment as a result of injury

Find out if you're eligible

To receive the discount, someone must be medically certified as having a severe mental impairment and be entitled to, but not necessarily receiving, at least one of the following benefits:

  • incapacity benefit
  • attendance allowance
  • severe disablement allowance
  • care component of a disability living allowance, payable at either the middle or highest rate
  • an increase in the rate of disablement pension (where constant attendance is needed)
  • disabled person's tax credit
  • an unemployability supplement
  • an unemployability allowance
  • a constant attendance allowance
  • income support which includes a disability premium
  • a premium added to their partner's jobseekers allowance
  • the standard or enhanced rate of the daily living component of personal independence payment

If all adult residents are severely mentally impaired and would otherwise be liable to pay Council Tax, a 100% exemption will apply. 

If all but one of the adult residents is disregarded because of a severe mental impairment or any other reason, a 25% discount will apply.

Where a landlord is liable for Council Tax and all residents have a severe mental impairment, they will all be disregarded and the landlord will receive a 50% discount.


To apply for a discount or exemption, please complete our form.

You will need:

  • Your Council Tax account number


If you need help applying, please call us on 0345 034 4569 and we can support you through the process.

Page last updated: 24 March 2021
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