Council tax discounts - persons with severe mental impairment

Anyone who is medically certified as being Severely Mentally Impaired (SMI) may be eligible for a Council Tax exemption or discount. This means that the person will have a severe impairment of their intellectual and social functioning that appears to be permanent.

Conditions that can lead to severe mental impairment (SMI) include:

  • Alzheimer’s disease and other forms of dementia
  • Parkinson’s disease
  • Severe learning difficulties, or
  • A stroke

Many other conditions may apply.

To be eligible, the person must be diagnosed as SMI by a doctor and must also be entitled to a qualifying benefit.

How much discount can you get?

Your full council tax bill is based on at least two adults (people over 18) living in a property.

People certified as Severely Mentally Impaired do not count towards the number of adults considered to be living in a property.

This means if 2 adults live in a property and 1 of them is a person with severe mental impairment, the bill will be worked out as if only 1 adult lives there. This would reduce the bill by 25%.

If the only person or all persons living in the property have severe mental impairment, they will be fully exempt from council tax.

Documents needed to apply

Before applying for a person with severe mental impairment discount, you will need the following documents:

  • a signed medical certificate from a qualified medial professional confirming the following:
    • Medical practitioner's full name
    • Medical practitioner's full address
    • Confirmation that the medical practitioner assesses in their opinion, the patient named in the application is suffering from a severe mental impairment that affects his or her social functioning as described in the Local Government Finance Act of 1992.
    • The date the situation has applied from.
  • proof that the person classed as severely mentally impaired is in receipt of at least one of the qualifying benefits listed below, or have been eligible for a qualifying benefit if they are of pension age:
    • Incapacity Benefit or Employment Support Allowance
    • Severe Disablement Allowance
    • Unemployability Supplement
    • Unemployability Allowance
    • Attendance Allowance
    • An increase in the rate of Disablement Pension for Constant Attendance
    • Personal Standard or Enhanced Daily Living Component of Personal Independence Payment (PIP)

Apply for a council tax discount - person with severe mental impairment

Please note, if you are eligible for a council tax discount or exemption, you will be asked to complete a review form every year. If you do not complete the review form, you will have to pay your council tax in full.

If your circumstances change and you are no longer eligible for a reduction, please let us know as soon as possible. If you don’t, you may receive a penalty charge. Email revenues@torfaen.gov.uk

Last Modified: 21/11/2025
For more information contact:

Revenues & Benefits

Tel: 01495 766129

Email: revenues@torfaen.gov.uk

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