A person is regarded as severely mentally impaired if they suffer from severe mental impairment of intelligence and social functioning which appears to be permanent.
The person must be certified by a doctor as severely mentally impaired and be entitled to one of the following benefits:
- Personal independence payment (standard or enhanced daily living component)
- Disability Living Allowance (higher or middle-rate care component)
- Incapacity benefit
- Attendance Allowance
- Severe Disablement Allowance
- Increase in disablement pension (due to constant attendance being needed)
- Unemployability supplement or allowance
- Constant attendance allowance (payable under industrial injuries or war pensions schemes)
- Income support, which includes a disability premium
- Armed forces independence payment
- Disability working allowance (based on getting income support including disability premium)
- Universal credit (including an element for limited capability for work or limited capability for work and work-related activity)
You must supply evidence of one of the listed benefits and a doctors certificate to qualify for this discount or exemption.
The property will be exempt if all the people living there meet the above criteria. If any occupants do not qualify, there may be a discount.
How to apply
To qualify, the person must live in the property as their main home and meet the following criteria:
- Be medically certified/ diagnosed by a doctor or registered practitioner as SMI
- Be in receipt of (or would be entitled to if under pension age) one of several qualifying state benefits
To apply for a severely mentally impaired discount or exemption, please complete an online application through MyCouncil Tax Online. You can upload proof of benefit and doctors certificate.
If you have not done so yet please arrange for a doctor of medical practitioner to complete the SMI Doctor's Certificate before completing your application
MyCouncil Tax Online
SMI Doctor's Certificate