Toggle Mobile Menu Visibility
Toggle Search Controls Visibility
Toggle search control visibility
Search Site

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:

  • Attendance Allowance (AA)
  • Personal Independence Payments (PIP) (standard and enhanced rate)
  • Disability Living Allowance - higher or middle rate care component
  • Employment Support Allowance (ESA) (Support Component)
  • Universal Credit - Limited Capability for Work element
  • Income Support that includes a disability premium
  • The disability element of Working Tax Credit
  • Severe Disablement Allowance (SDA)
  • Incapacity Benefit (IB)
  • Unemployability Supplement or Allowance
  • Constant Attendance Allowance
  • Increased Disablement Pension for constant attendance


  • He/she is confirmed as being severely mentally impaired via a completed doctor/health practitioner certificate.

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.