Council Tax severe mental impairment (SMI) discount and exemption: dementia and other conditions

In the law for England, a person is severely mentally impaired if they have a severe impairment of intelligence and social functioning, whatever the cause, which appears to be permanent. Dementia, including Alzheimer's disease, is the most common reason families claim. The Welsh Government also gives Parkinson's disease, severe learning difficulties, stroke and other neurological or mental health conditions as examples.

A diagnosis alone isn't enough. The person must have a certificate from a registered medical practitioner, such as their GP or consultant, and must also meet the benefit condition below.

To be disregarded, the person needs a certificate from a registered medical practitioner saying they are severely mentally impaired. Citizens Advice says the certificate should be free and should say when the condition started. They must also be entitled to one of the qualifying benefits. The list in the legislation for England includes those in the table.

There's also a rule for people over State Pension age who would have qualified for one of these benefits if they hadn't reached that age. Lists vary slightly between sources. Citizens Advice's list for England also includes Employment and Support Allowance, and Wales includes Working Tax Credit with a disability element. If the person gets a benefit not shown here, ask the council whether it counts.

The discount depends on who else lives in the home. A full Council Tax bill assumes at least two adults live there. Someone with SMI is ignored when the council counts adults. If they live alone, or only with other people who have SMI or with full-time students, the home is exempt and no Council Tax is due.

The most common case is a couple where one partner has dementia. The other partner is then treated as living alone and gets the 25% single-person discount. Spouses and partners aren't disregarded as carers. However, a live-in carer who isn't a partner, spouse or child under 18 can be disregarded if they give at least 35 hours of care a week to someone getting a qualifying disability benefit. If everyone in the home is disregarded, the bill is halved. If you're on a low income as well, ask about Council Tax Reduction, which is means-tested and separate.

Contact the Council Tax team at the local council. You can find your council on GOV.UK. Ask for its severe mental impairment form. The doctor usually completes one part of the form, and you give details of the qualifying benefit. Keep copies of everything you send. Tell the council when anything changes, for example if the person moves out or dies, or someone new moves in.

If the person moves permanently into a care home, they're disregarded as a care home resident. A partner left at home on their own would then normally get the 25% single-person discount. If the home is left empty because the owner or tenant has moved into a care home or hospital, it may not get a Council Tax bill while it stays empty. Getting Attendance Allowance or PIP in place first often opens the door to this discount. See our Attendance Allowance and PIP guides.

It can, if the evidence covers earlier dates. The law lets a doctor certify that someone has been severely mentally impaired over a past period, not just from today. The disregard applies on any day when both the medical condition and the benefit condition were met. Ask the council to apply it from the date both tests were first met and to refund or credit any overpayment. How far back you get depends on the evidence for those dates, so ask the doctor to state when the impairment began and keep benefit award letters.

If the council refuses or you disagree with its decision, write to it and explain why. If it doesn't agree, or hasn't replied within 2 months, you can appeal to the valuation tribunal. The other direction matters too. Citizens Advice says that if a bill shows a discount you shouldn't have, you must tell the council within 21 days or risk a £70 penalty.

Scotland: there's a Council Tax discount or exemption for people with significant cognitive difficulties, also known as severe mental impairment. You apply through your local council and a doctor signs the form. See mygov.scot.

Wales: the term is significant cognitive impairment (SCI). The discounts work the same way: an exemption if the person lives alone or only with others who have SCI, 25% if one liable adult lives there, and 50% if everyone else is disregarded. The Welsh Government publishes a national application form, which you post to your council after a medical practitioner signs it.

Northern Ireland has domestic rates, not Council Tax, so the SMI disregard doesn't apply. There are other reliefs, such as Disabled Persons Allowance, a 25% reduction for homes adapted for a disabled person. See our Northern Ireland domestic rates guide.

Citizens Advice can check your household's entitlement and help with a backdating request or appeal. Age UK offers free advice for older people and their families, including benefit checks that can unlock the qualifying benefit. If Council Tax arrears have already built up, see our Council Tax arrears help guide.