People with dementia and others who are severely mentally impaired

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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.

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