Severely Mentally Impaired (SMI)

This section provides information about reductions if a member of the household is severely mentally impaired. Persons aged 18 or over who are severely mentally impaired may be disregarded for council tax purposes

Households containing people suffering from severe mental impairment, including (but not limited to) those with Alzheimer's or Parkinson's disease, those who have suffered a stroke, those with severe learning difficulties and those who have suffered such impairment as a result of injury, may be entitled to a reduction in their council tax. 

To qualify, someone must be medically certified as having a condition that affects their intelligence and social functioning that appears to be permanent, and be entitled to at least one of the following qualifying benefits: 

Eligible benefits 

  • Incapacity Benefit 

  • Attendance Allowance 

  • Severe Disablement Allowance 

  • Disability Living Allowance (higher or middle rate care component) 

  • An increase in disablement pension (as constant attendance is needed) 

  • Disability Working Allowance 

  • Unemployability Supplement or Allowance 

  • Constant Attendance Allowance 

  • Income Support (which includes a disability premium) 

  • Personal Independence Payment 

  • Armed Forces Independence Payment 

  • Universal Credit (in circumstances where a person has limited capability for work and/or work related activity) 

Level of discount 

If you have been diagnosed as being severely mentally impaired by a doctor and you are living alone or only with others who are severely mentally impaired, you will be exempt from paying Council Tax. 

If you have been diagnosed as being severely mentally impaired by a doctor and you live with one adult your household will receive a 25% discount. 

If you have been diagnosed as being severely mentally impaired by a doctor and you live with 2 or more adults there will be no reduction unless another adult can be disregarded 

If you think you may be eligible you should complete an application form.

Doctors Certificate 

Once you have completed the application form, you will need to arrange for this part of the application form to be completed by your Doctor.  

The application form should then be sent to taxation@sstaffs.gov.uk

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