Mentally disabled people


Council Tax reduction for severely mentally impaired

This is a reduction in your Council Tax because someone aged 18 or over who lives with you is mentally disabled and not counted for Council Tax purposes.

The Council Tax rules say they must have a ‘severe impairment of intelligence and social functioning (however caused) which appears to be permanent’.

You will get a 25% reduction unless there are two adults living in the property who are counted for Council Tax purposes.

If all people living in the property are considered severely mentally impaired, a full exemption applies.

Eligibility criteria

To qualify for a reduction, the person must be over 18 and entitled to any of the following benefits:

  • Incapacity allowance
  • Attendance allowance
  • Severe disablement allowance
  • Care component of a disability living allowance
  • Increase in rate of disablement pension (where constant attention needed)
  • Disability working allowance
  • Unemployment support allowance
  • Constant attendance allowance
  • Income support which includes a disability premium
  • Employment support allowance (support component)
  • Universal Credit including a work capability element
  • Standard or enhanced daily living component of a Personal Independence Payment.



The person liable to pay the Council Tax should complete the form.  If this is the severely mentally impaired person, their representative can complete the form.

You’ll need to provide proof of one of the above benefits and your GP must sign to certify the severe mental impairment.

Where all the residents are severely mentally impaired download and complete this application form.