People with dementia and others who are severely mentally impaired

Households containing people suffering from severe mental impairment, including (but not limited to) 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.

If you are acting on behalf of a person with dementia or a person who is severely mentally impaired, you will need to complete a different form or if you are the person applying continue to follow the instructions below.