What is the Council Tax discount for severe mental impairment?

What severe mental impairment means

For Council Tax, a person is severely mentally impaired if they have a severe impairment of intelligence and social functioning (however caused) which appears to be permanent. This is the wording in the law.

The Welsh Government gives examples of conditions that can count. In Wales this is now called a significant cognitive impairment. Examples include Alzheimer's disease, Parkinson's disease, severe learning difficulties, a stroke and other forms of dementia. What matters is how the condition affects the person, and that it looks permanent.

Who can get it

To qualify, the person must:

1. Have a certificate from a doctor confirming the impairment, and
2. Get a qualifying benefit. Your council will tell you which ones count.

The Welsh Government lists 11 qualifying benefits. They include:

• Attendance Allowance
• Disability Living Allowance (middle or higher rate care part)
• Personal Independence Payment (standard or enhanced rate)
• Universal Credit, where the person has limited capability for work or work-related activity
• Severe Disablement Allowance
• Income Support that includes a disability premium
• Armed Forces Independence Payment

How much off the bill

A person with a severe mental impairment is "disregarded". This means they are not counted when the council works out how many adults live in the home. The discount depends on who else lives there.

The disabled person does not have to be the person who pays the bill. Anyone in the home can qualify.

How to apply

1. Contact your local council and ask for its severe mental impairment form.
2. Ask the person's doctor to sign the medical part.
3. Send proof of the qualifying benefit.

Discounts are never automatic. If you think you qualify, apply as soon as possible. If you get a discount and your situation changes, tell the council, or you could be fined.

If you live in Scotland, Wales or Northern Ireland

• Wales: the condition is called a significant cognitive impairment. A person who lives alone, or only with others who are certified, is exempt. Living with 1 adult who pays Council Tax gives a 25% discount. Living with 2 or more adults who pay gives no reduction. A carer who gives at least 35 hours of care a week may also not be counted. An annex lived in by a dependent relative who is certified can be exempt.
• Scotland: the same help is described as being for people with significant cognitive difficulties. You apply to your council, using a form your doctor signs.
• Northern Ireland: there is no Council Tax. Domestic rates apply instead, and there is a separate Disabled Persons Allowance for adapted homes.

Related guides

• Who is exempt from Council Tax?
• Can I get a Council Tax discount for disability?
• Can I get money off Council Tax if I live alone?
• Can carers get a Council Tax discount?
• Can I get help paying Council Tax on a low income?

Where this comes from

• Council Tax: discounts for disabled people (GOV.UK)
• Local Government Finance Act 1992, Schedule 1 (legislation.gov.uk)
• Council Tax: severely mentally impaired (Welsh Government)
• How Council Tax works: who has to pay (GOV.UK)
• Council Tax discounts, exemptions and reductions (mygov.scot)
• Disabled Persons Allowance (nidirect)