People with dementia and others who are severely mentally impaired

Households containing people suffering from severe mental impairment, including those with Alzheimer's or Parkinson's disease, those who have suffered a stroke, those with severe learning difficulties and those who have suffered such impairment as a result of injury, may be entitled to a reduction in their council tax.

Severe mental impairment may be progressive, and many people (or their carers) may not realise that they are now entitled to a reduction.

  • If the adult residents are all severely mentally impaired and would otherwise be liable to pay council tax, a 100% exemption will apply
  • If the adult residents are all either severely mentally impaired or students who would otherwise be disregarded, a 100% exemption will also apply
  • Where not all adult residents are severely mentally impaired but they are all disregarded, for instance where a severely mentally impaired person lives with his/her carer, a 50% discount will apply
  • Where all but one of the adult residents is disregarded due to severe mental impairment or for any other reason, a 25% discount will apply
  • Where a landlord is liable for council tax on a property where all the adult residents are SMI, they will all be disregarded and the landlord will receive a 50% discount

To qualify, someone must be medically certified as having a condition that affects their intelligence and social functioning that appears to be permanent, and be entitled to (but not necessarily receiving) at least one of a number of qualifying benefits.

To apply, please complete and return the application form together with any supporting evidence.

Apply for a discount or exemption