Skip to content

Severe mental impairment (SMI) discount

A Severe mental impairment (SMI) exemption or discount may be available if 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.

If you have been diagnosed as SMI by a doctor and you are living alone or only with others who are SMI, you will be exempt from paying Council Tax.
If you have been diagnosed as SMI by a doctor and you live with one adult who is eligible to pay council tax, your household will receive a 25% reduction.
If you have been diagnosed as SMI by a doctor and you live with 2 or more adults who are liable to pay Council Tax there will be no reduction.

Download and complete our SMI Application Form.

Parts One, Two and Three of the application form should be completed by the applicant, or by a person acting on the applicant’s behalf.

Part Four should then be completed by a registered medical practitioner, usually the applicant’s GP.

Our GP guidance notes should be made available to the medical practitioner completing this part of the form.

The completed form along with your proof of entitlement to a qualifying benefit should then be returned to us so that a determination of entitlement to discount can be made.

Please return this form to us by email or post using the contact details on the form. Our contact details can also be found below.

What happens next?

When you have sent us an application for an SMI discount we will assess whether you meet the eligibility criteria and send you an new bill showing the discount has been applied.

Please continue to pay the current amount on your bill until your account has been adjusted and we have sent you an official notification a discount has been applied to your account.