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Severely Mentally Impaired (SMI) Discount

A full council tax bill assumes that there are 2 adults living in a dwelling. However, for council tax purposes certain people will not be counted when looking at the number of adults.

How is Severely Mentally Impaired defined?

For the purposes of the Local Government Finance Act 1992 a person is Severely Mentally Impaired if he/she has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent. Some examples of severe mental impairment include:

  • Alzheimer's disease
  • dementia
  • schizophrenia

Does the person applying need to be getting any benefits?

A person will be disregarded on the grounds of being Severely Mentally Impaired if he or she is entitled to one of the following benefits:

  • Incapacity Benefit or Employment Support Allowance
  • Severe Disablement Allowance or Invalidity Pension
  • Unemployability Supplement or Unemployability Allowance
  • Attendance Allowance or Constant Attendance Allowance
  • Higher or Middle Rate of the care component of a Disability Living Allowance
  • Disability Working Allowance
  • An increase in the rate of Disablement Pension
  • Income Support where the applicable amount includes a Disability Premium.


  • He/she is confirmed as being Severely Mentally Impaired by a registered medical practitioner.

What if this person doesn't get benefits?

Please contact the Department for Work and Pensions (DWP) who will be able to advise on which benefits you could be entitled to.

How to apply

Fill in our online discount form below.

How long does the discount last?

For as long as there are less than two adults in the property who are not disregarded. If there is any change in circumstances then you must notify us. Failure to do so may result in a penalty being imposed.