Occupied solely by persons who are severely mentally impaired
If all of the adults living in a property (who would otherwise be liable for the Council Tax) qualify as severely mentally impaired, the property can be exempt from Council Tax. This exemption still applies if qualifying full time students also live in the property.
To qualify for this exemption all the adults in the property must have a severe impairment of intelligence and social functioning which appears to be permanent. A form will need to be filled in by each applicant's G.P and each person must be receiving one of the following benefits:
- Incapacity Benefit
- Employment Support Allowance (Support Component)
- Attendance Allowance (if over 65 years old)
- Severe Disablement Allowance
- Disability Living Allowance (care component, middle or higher rate)
- Disability Working Allowance (under section 129 of the Social Security Contributions and Benefits Act 1992)
- an increase in Disablement Pension for constant attendance
- an unemployability allowance payable with industrial injuries or war disablement pensions
- Income Support that includes a disability premium on grounds which include incapacity for work
- Personal Independence Payment (PIP), either the standard or enhanced rate
- Universal Credit, where the calculation includes an element for limited capability for work, or limited capability for work and work-related activity
You can download a severely mentally impaired application form to take to your GP, along with a guidance leaflet.
If you would like a copy of the severe mentally impaired application form to be sent to you through the post, please contact the Council Tax team on 01702 215001.