Last updated:
4th February 2026
Discounts for people with severe mental impairment
If you or a household member is severely mentally impaired, you may qualify for a Council Tax discount.
Discount eligibility
You are considered severely mentally impaired if a medical professional has certified that you have a permanent impairment of intelligence and social functioning.
To qualify, you must receive one of the following benefits:
- Armed forces independence payment
- Attendance allowance
- Disability living allowance care component at the highest rate or middle rate
- Disablement pension
- Constant attendance allowance
- Employment and support allowance which includes a component element
- Income support
- Personal independence payment
- Severe disablement allowance
- Universal credit which includes a limited capability element
- Un-employability supplement under the war pensions scheme
- Un-employability supplement
You’ll need to supply proof of receipt or entitlement to any qualifying benefit.
Discount availability
If you have a permanent severe mental impairment (such as Alzheimer’s or dementia), certified by a doctor and are entitled to certain benefits, you may be ‘disregarded’ for Council Tax purposes and not have to pay.
Discounts available:
- 100% discount: If you are the only occupant and are severely mentally impaired.
- 50% discount: If everyone in the property is disregarded (e.g., all residents are severely mentally impaired, students, or carers).
- 25% discount: If all but one resident are disregarded.
- No discount: If two or more residents are not disregarded.
Proof of medical certification and benefit entitlement is required.
Evidence you need before applying
Before you make your application on the link below please ensure you have got the following evidence to hand so that we can verify your application:
- A doctor's certificate (PDF) which must be signed and stamped by the person’s doctor confirming that the condition is permanent
- A letter confirming you receive 1 of the eligible benefits
Apply for the discount
Follow the 'Apply for the discount for people with severe mental impairment' link below which will direct you to our Council Tax portal homepage. From there, select the ‘Council Tax Discounts’ tab, then ‘Apply for a reduction if you are a severely mentally impaired or you have someone living with you that is’.
Apply for the discounts for people with severe mental impairment