Severe Mental Impairment

Properties occupied only by people who are severely mentally impaired are exempt from Council Tax. In order to qualify, the severely mentally impaired person(s) would have been the person(s) liable to pay the Council Tax if this exemption did not exist.

PEOPLE WHO ARE SEVERELY MENTALLY IMPAIRED

A person will be disregarded for Council Tax discount purposes if they are severely mentally impaired.

For this purpose a person is severely mentally impaired if their intelligence and social functioning is impaired and it appears to be permanent. This will include people suffering from Alzheimer's disease and other similar illnesses.

For a person to be disregarded he/she must be:-

a) certified as severely mentally impaired by a Registered Medical Practitioner,

and

b) in receipt of one of the following benefits:-

Incapacity Benefit, Attendance Allowance, Severe Disablement Allowance, the care component of a Disability Living Allowance, an increase in the Disablement Pension (where constant attendance is needed), Disability Working Allowance, Unemployability Supplement, Constant Attendance Allowance, Unemployability Allowance, Income Support where the applicable amount includes a disability premium.

OR would be entitled to one of the above benefits but for reaching pensionable age.

OR has a partner in receipt of Jobseeker's Allowance which has been increased on the grounds of their incapacity to work.