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 council.tax@sheffield.gov.uk with your:
- council tax account reference
- full name
- address
- dates and any details of your circumstance to support your request