Mentally impaired people

Council Tax reduction for severely mentally impaired people

This is a reduction in your Council Tax because someone aged 18 or over who lives with you is mentally impaired 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:

  • Armed forces independence payment
  • Attendance allowance
  • Constant attendance allowance
  • Disability living allowance (care component) at the highest rate or middle rate
  • Disablement pension
  • Employment and support allowance which includes a component element
  • Income Support
  • Personal independence payment (standard or enhanced daily living component)
  • Severe Disablement Allowance
  • Universal credit which includes a limited capability element
  • Un-employability supplement under the War Pensions Scheme
  • Un-employability supplement

Before you apply you will need a certificate signed by a doctor confirming that the condition is permanent: 07-11-19 GP letter severly mentally impaired.pdf [pdf] 120KB  Once you have this back from your doctor you can apply using the following link, go to the heading ‘Council Tax Reductions and select ‘Apply for a reduction if you are severely mentally impaired….’ Click here to access the Council Tax System