This is a reduction in your Council Tax bill because someone aged 18 or over who lives with you has a severe mental impairment and is not counted for Council Tax purposes.

The Council Tax rules say they must be 'severely mentally impaired', - this includes people who have been diagnosed with severe and enduring conditions including Alzheimer's disease, other forms of dementia and strokes.

Their condition must be confirmed by a doctor. We will write to the doctor for confirmation.

The person with the severe mental impairment must also qualify for one of these benefits even if they don't receive it, for example because they are pension age:

  • Short-term or long-term Incapacity Benefit (IB)
  • Employment and Support Allowance (ESA)
  • Attendance Allowance (AA)
  • Severe Disablement Allowance (SDA)
  • The highest or middle-rate care component of Disability Living Allowance (DLA)
  • Personal Independence Payment Daily Living Component at either standard or enhanced rate
  • An increase in Disablement Pension for constant attendance
  • The disability element of Working Tax Credit
  • Unemployability Supplement (abolished in 1987 but existing claimants remain entitled)
  • Constant Attendance Allowance payable under the Industrial Injuries or War Pension schemes
  • Armed Forces Independence Payment
  • Income Support which includes a disability premium because of incapacity for work

Having a 'severely mentally impaired' person in your household does not always lead to a reduction in Council Tax; there can be no reduction if two or more people in the household are counted for Council Tax purposes. Contact us if you are unsure and we will check.

If only one person lives at the property and they are 'severely mentally impaired', this is covered by a different rule and the property may be exempt from Council Tax.

If a number of people live at the property and they are all 'severely mentally impaired', this is covered by a different rule and the property may be exempt from Council Tax. 

Apply for Severe Mental Impairment Discount

Print off the application form, fill it in and return it to us. Please make sure a doctor has completed section E of the form before returning it to us:

Email - scan it and send it to us at

Post it to - Council Tax, Lewis House, Manvers Street, Bath, BA1 1JG

Can't print the form? Call us on 01225 47 77 77 (during office hours*) and we’ll send you one.

(*office hours are: Mon, Tues & Thurs 8:30am - 5.00pm, Weds 9:30am - 5:00pm and Fri 8:30am - 4:30pm)

After you've applied for the discount

You must continue to pay the instalments shown on your Council Tax bill until you hear from us.

We periodically check accounts that have been granted discounts and exemptions, and we reserve the right to use credit reference agencies to validate claims. If we contact you to review your discount and we don’t hear back from you, we will cancel it.

You must tell us if there is a change in your circumstances that may affect your discount. If you don't tell us you may have to pay a penalty.


Your rating: 

Your rating: None Average: 1 (1 vote)
To prevent automated spam submissions leave this field empty.