Council Tax Disregard/Exemption - Severely Mentally Impaired

A person who is SEVERELY mentally impaired may be disregarded when totalling the number of adults in your household for the purposes of deciding entitlement to a discount. A discount may be granted if the number of non disregarded adults in your household is less than two.

If the sole resident or all the residents are severely mentally impaired an exemption may apply.

The definition of severely mentally impaired is as follows:

A person is severely mentally impaired if he/she has a severe impairement of intelligence and social funtioning (however caused) and appears to be permanent.

To qualify for exemption, the person must be entitled to any one of the following benefits:

- Incapacity allowance
- Attendance allowance
- Severe disablement allowance
- Care component of a disability living allowance
- Increase in rate of disablement pension (where constant attention needed)
- Disability working allowance
- Unemployment supplement or allowance
- Constant attendance allowance
- Income support which includes a disability premium
- Employment Support Allowance (Support Component)

Please click next if you feel a discount or exemption may apply in your circumstances.

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