Council Tax - exemptions and discounts (occupied properties)

You may be able to reduce your Council Tax if someone in your home has a severe mental impairment or a substantial, permanent physical or mental disability. This can apply to adults or children, and the home must be their main or only residence.

Severe mental impairment (SMI) discount

You may get a 25%, 50% or 100% reduction depending on how many adults live in your home.

A person qualifies as having a severe mental impairment when their condition affects their intelligence and social functioning in a permanent way, such as Alzheimer’s disease.

To qualify, the person must receive one of the following benefits:

• Pension Age Disability Payment at the low or high rate
• Severe Disablement Allowance
• Scottish Adult Disability Living Allowance - Care component at the middle or high rate
• Adult Disability Payment - Daily Living component at standard or enhanced rate
• Child Disability Payment - Care component at the middle or high rate
• An increased rate of disablement pension for constant attendance
• Unemployability supplement
• Constant Attendance Allowance, or an unemployability allowance, under the Personal Injuries (Civilians) Scheme 1983, or the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 2006
• Armed Forces Independence Payments (AFIP)
• Universal Credit, which includes the limited capability for work element for the person who is SMI
• Universal Credit, which includes the limited capability for work and work-related activity element for the person who is SMI, or would do but for the fact that they are part of a couple who both have limited capability for work and work-related activity, and the element has been awarded to their partner (as only one can be applied)

If someone previously received one of these benefits but no longer does because they have reached State Pension Credit age, they may still qualify.

We will contact the person’s GP to confirm their condition.

Disabled person relief

You may qualify for disabled relief if the home has extra features that are essential for meeting the needs of the disabled person. At least one of the following must apply:

• the home has an additional bathroom or kitchen needed for their care
• a room (but not a bathroom, kitchen or toilet) is mainly used for therapy or treatment
• a wheelchair is used inside the home

Important: a toilet or WC is not classed as a bathroom, so would not meet the qualifying criteria.

You will need evidence from a GP or medical professional confirming:

• the person’s name
• their condition
• when it began

If your application is approved, your bill will be charged at the next lowest Council Tax band.