Discounts and exemptions for severely mentally impaired people

Severely mentally impaired discount

For the purposes of council tax a person is regarded as severely mentally impaired, if he or she suffers from severe mental impairment of intelligence or social functioning which appears to be permanent eg Alzheimer's or other similar illnesses.
The person must be certified by a doctor as severely mentally impaired and entitled to certain benefits.

To qualify for the discount you must be entitled to one of the following benefits:

  • Incapacity Benefit short term or long-term rate
  • Employment and Support Allowance
  • Attendance Allowance
  • Severe Disablement Allowance
  • An increase in Disablement Allowance where constant attendance is needed
  • Disability Living Allowance high or middle rate (care component)
  • Working Tax Credit (disability element)
  • An Unemployability supplement.
  • Constant Attendance Allowance/ Unemployability allowance payable under the industrial injuries or war pension schemes.
  • Income support including a disability premium because of incapacity for work


To apply for the discount you will need to:

  1. Download and complete the application form
  2. Scan the completed application form using either a scanner or taking a picture of it using your mobile phone.
  3. Send the scanned/pictured image to your computer eg by email or text.
  4. Attach the image and answer the questions on the evidence form.

Supporting documents

You will need to send us the following documents so that we can verify your application:

  • A doctor's certificate which must be signed and stamped by the person's doctor confirming that the condition is permanent
  • A letter confirming you receive one of the eligible benefits