Severely mentally impaired (SMI) means a person who has a severe impairment of intelligence and social functioning (however caused), which appears to be permanent.
If a dwelling is only occupied by people who are classed as SMI it is exempt from Council Tax; however, this is only the case if the person whose name appears on the bill lives in the dwelling and is also classed as SMI.
If a person living at a property is classed as SMI, and they live with other people, that person is disregarded from Council Tax. This means we do not count them when calculating the number of people living in the house. If, by not counting that person, the number of people living in the property is just one, a 25% discount may be granted.
To qualify you must be eligible for one of the state benefits listed below:
- Incapacity Benefit
- Attendance Allowance
- Severe Disablement Allowance (middle or high care component)
- Disability living Allowance (Personal Independence Payment)
- Disablement Pension Increment (due to constant attendance needs)
- Disability Working Allowance
- Unemployability Supplement or Allowance
- Income Support (which includes Disability Premium
- Employment Support Allowance (Income Related or Contributory)
Secondly, a qualified medical practitioner (usually your doctor) must confirm to the council that in their medical opinion you are severely mentally impaired. We will write to your doctor once we have received your application. You can download the application forms below: