Council Tax exemptions

Persons classed as severely mentally impaired

Persons classed as severely mentally impaired

People who are severely mentally impaired aren’t included when working out Council Tax.

A person is considered severely mentally impaired for Council Tax purposes if they have a severe impairment of intelligence and social functioning (however caused), which appears to be permanent. This includes people who are suffering from a degenerative brain disorder such as Alzheimer's disease, a stroke or other forms of dementia.

To qualify, a doctor must confirm, on request, that his/her patient does have a permanent mental illness and in addition, to qualify for the disregard the person must be entitled to (though not necessarily in receipt of) one of the following benefits:

  • Invalidity Pension/Long Term Incapacity Benefit
  • Attendance Allowance/Constant Attendance Allowance
  • Severe Disablement Allowance
  • highest/middle rate of care component of Disability Living Allowance
  • Disabled Person's Tax Credit
  • increase in Disablement Pension (because constant attendance is needed)
  • Unemployability Supplement/Allowance
  • Income Support with disability premium
  • Employment and Support Allowance

If someone lives alone and has a severe mental impairment, they will be exempt from paying Council Tax.

If all the people who live in a property are severely mentally impaired, the property is exempt, unless the property is a 'house in multiple occupation', where the landlord, not the tenants, is responsible for the Council Tax bill.

If you live in a property with one other person and you think you may qualify for a discount due to their severe mental impairment, you should contact us.

If there are 3 or more occupiers in the property you may still be entitled to a discount if any of the other occupiers can be disregarded in their own right, for example as a fulltime student or a carer.

If you wish to make an enquiry or an application for an exemption, please contact with your: 

  • council tax account reference
  • full name
  • address
  • dates and any details of your circumstance to support your request

Contact Council Tax

0114 273 6633
Monday to Friday
8:30am to 5:30pm
PO Box 1310
Howden House
1 Union Street
S1 2SH

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