Exemption criteria

A property is exempt from Council Tax when the only adult resident or all of the adult residents are severely mentally impaired.

For Council Tax purposes a person is considered as being severely mentally impaired if he or she has a severe impairment of intelligence and social functioning, however caused, which appears to be permanent.

This can include people suffering from Alzheimer's disease, strokes and similar illnesses.

Exemption conditions

To be eligible, the person's doctor will be asked to certify the impairment.

The person must also be entitled to one of the following benefits:

  • Employment and Support Allowance
  • Incapacity Benefit
  • Attendance Allowance
  • any rate of the daily living activity care component of Personal Independence Payment
  • the care component of the Disability Living Allowance payable at either the middle or the highest rate
  • an increase in the rate of his or her disablement pension due to the need for constant attendance
  • the disability element of Working Tax Credit
  • Unemployability supplement (abolished in 1987 but existing claimants remain entitled)
  • Income Support Disability Premium
  • Universal Credit under Part 1 of the Welfare Reform Act which includes an amount if the person has limited capability for work
  • Constant Attendance Allowance or Unemployability Allowance under one of the following:
    • Article 14 or Article 18 respectively of the Personal Injuries (Civilians) Scheme 1983
    • Article 14 or Article 18 respectively of the Naval, Military and Air Force etc. (Disablement and Death) Service Pensions Order 1983.
  • Armed Forces Independence Payment

How to apply

You need to provide the details of each resident's doctor plus evidence of their eligibility for one of the required benefits.

Apply for an exemption where all occupants are severely mentally impaired

Related discount

Find out about Council Tax discounts for the severely mentally impaired