Discounts and exemptions
Disability and care
Severe mental impairment
Severe mental impairment (SMI) is defined as a “severe impairment of intelligence and social functioning however caused which is permanent”.
This could mean you can't do daily tasks without help like washing, dressing, shopping or preparing meals. This discount typically covers conditions such as Alzheimers, Dementia and Severe Learning Difficulties.
If the property is only occupied by one person confirmed SMI then a Council Tax exemption would apply. If there are 2 adults of which one is disregarded then a 25% discount would apply.
A House in Multiple Occupation (HMO) or a registered care home will not receive the exemption but may be eligible for a 50% discount.
To receive this discount, firstly a GP must confirm that you are SMI by signing the application form below.
Secondly, you must be entitled to or in receipt of one of the qualifying benefits:
- Employment and Support Allowance
- Incapacity benefit
- Attendance allowance or Constant Attendance Allowance
- Any rate of the daily living care component of Personal Independence Payment
- Care component of a disability living allowance at middle or high rate
- Increase in the rate of disablement pension
- Disability Working Allowance
- Income Support Disability premium
- Universal Credit where the person has limited capability for work included
- Severe Disablement Allowance
To apply online, complete the severe mental impairment exemption form (PDF, 170KB), have it signed by your doctor and then upload as part of the application form below.
Or you can email email@example.com
If you, or someone you live with is disabled, and your property has been permanently adapted to meet their specific needs then you may be entitled to a Council Tax discount.
A permanent adaptation to a home is classed as:
- an extra room, other than a bathroom or kitchen, which is mainly used to meet the needs of the disabled person, i.e. a therapy room
- second bathroom or kitchen required to meet the needs of the disabled person
- wheelchair access for use in the property
The discount is calculated as a band reduction. For example, a Band D property will be charged as a Band C property for as long as the discount is applicable.
The disabled person does not have to be over 18 to be eligible. A visit will be carried out before a decision is made. A converted downstairs bedroom will not apply.
People resident in a care home or hospital
You may be entitled to a Council Tax discount if a member of your household has left to permanently live in one of the following in the UK:
- NHS hospital
- military hospital
- residential care home,
- mental nursing home or hostel
If you are the sole occupier of a property and have left for any of the above reasons an exemption is available.
People receiving or providing care elsewhere
If you have moved out of your property and left it unoccupied then you may be eligible for a Council Tax exemption if you receive or provide personal care due to:
- old age
- alcohol or drug dependence
- mental disorder
This discount does not apply if you are receiving care in a residential care home or hospital, please refer to the section People resident in a care home or hospital.
Please note that a carer discount may be applicable for the person providing care, please refer to the section Carers and care workers.
Carers and care workers
You may be able to get a Council Tax discount if you are providing care or support to a person who needs it. Please note that you do not have to be in receipt of a Carer’s Allowance to apply for this discount.
A paid carer must be:
- employed on behalf of a local authority or a charity
- providing care for a minimum of 24 hours a week
- earning no more than £44 per week
- resident in a property provided by the relevant body above i.e. charity or by the person to who is receiving the care
An unpaid carer must be:
- resident in the same property as the person being cared for
- providing care for a minimum of 35 hours a week of care to a person that is not their partner or a child under 18.
The person receiving care must be in receipt of one of the following benefits:
- any rate of Attendance Allowance
- the middle or highest rate of the care component of a Disability Living Allowance
- any rate of the daily living care component of Personal Independence Payment
- an increase in the rate of disablement pension
- an increase in Constant Attendance Allowance
If your property is unoccupied because you have moved to provide care for another person due to old age, disablement, illness, past or present alcohol drug dependence, past or present mental disorder, then an exemption may also be available.
Properties with an annexe occupied by a dependent relative
You may be eligible for a Council Tax exemption if the annexe is occupied by a dependent relative of the resident of the main home.
A dependent relative means someone who is:
- 65 years plus
- severely mentally impaired,
- substantially and permanently disabled
The relative may be a spouse, parent, child, grandparent, grandchild, sibling, uncle, aunt, nephew or niece. The relationship may be by blood, marriage or civil partnership.