Council Tax exemptions

You may be entitled to a Council Tax exemption for certain types of properties

Severely mentally impaired (class U)

You can get a discount if you are older than 18 and have a severe mental impairment.

Each person in the property with a severe mental impairment must apply separately.

If you live alone and have a severe mental impairment, you do not have to pay Council Tax and should apply for an exemption.

For Council Tax purposes, the law says that a person is severely mentally impaired if they have a severe impairment of intelligence and social functioning (however caused), which appears to be permanent. This is likely to include people diagnosed with dementia or Alzheimers.

To apply for the exemption you must provide evidence to at least one of these qualifying benefits:

  • Incapacity benefit or Employment Support Allowance
  • Attendance allowance
  • Severe disablement allowance
  • Unemployment supplement
  • the highest or middle rate care component of a disability living allowance
  • an increased rate of disablement pension for constant attendance
  • Disability working allowance (but only if entitlement is because of prior receipt of incapacity benefit or severe disablement allowance)
  • Constant attendance allowance payable under the industrial injuries or war pension schemes
  • Unemployability allowance payable under the industrial injuries or war pension schemes
  • Income support which includes a disability premium on grounds which include incapacity to work
  • Universal Credit (limited capability for work must be included)
  • Standard or enhanced rate of the daily living component of PIP
  • Retirement Pension where the person concerned would have qualified for one of the above except that they are over pensionable age.

The completed form will be sent to your doctor to be signed

How to Apply 

Apply for this discount using our Council Tax options system.

Please select ‘View Council Tax reduction services’ then ‘Apply for a reduction if you are severely mentally impaired or you have someone living with you that is’.