Severe Mental Impairments Council Tax discount

A severe mental impairment (SMI) exemption or discount may be available if you or someone who lives with you is over 18 and has been diagnosed as living with a severe mental impairment (SMI).

For the purposes of Council Tax, the person living with a severe mental impairment would have been diagnosed with a permanent condition that affects their intellectual and cognitive functioning.

Conditions that can lead to a severe mental impairment include Alzheimer's disease and other forms of dementia, Parkinson's disease, severe learning difficulties or a stroke, but many others may apply.

To be eligible for the exemption, the SMI needs to have been diagnosed by a doctor or medical practitioner and the person living with the SMI must get or be eligible for one of the benefits listed below:

• Incapacity allowance.
• Attendance allowance.
• Severe disablement allowance.
• Middle or Higher rate of the care component of 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.

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