Discounts and exemptions
Contents
- Introduction
- Single person discount
- Student
- Severely mentally impaired person (SMI)
- Care leavers
- Carer
- Apprentice, youth trainee or skill seeker
- Disability banding relief
- Person in hospital or care home
- Person in detention or prison
- People who provide care or who are cared for
- Person for whom child benefit is payable
- People under the age of 18
- Unoccupied and unfurnished property
- Unoccupied and furnished property discount (not a second home)
- Changes for second homes
- Estate of deceased person
- Spouse, civil partner, or dependent of foreign student
- School leaver
- Religious communities
- Manse or similar dwelling
- Dwelling repossessed by a mortgage lender
- Job-related dwellings
- Occupation prohibited by law/dwellings empty under statute
- Trustee in bankruptcy
- Voluntary care worker
- Visiting forces accommodation
- Ukraine refugees
Severely mentally impaired person (SMI)
Severely mentally impaired is a council tax exemption or discount (dependant on the number of adults resident) which can be considered if someone has been diagnosed as having a severe impairment of Intelligence, which appears to be permanent and a severe impairment of social functioning, which appears to be permanent as certified by a registered medical practitioner.
This includes conditions like Dementia or Alzheimer's.
Who can apply?
If you or someone in the household has a permanent and severe learning disability or mental health impairment and are in receipt of one of the qualifying benefits below then you may be eligible for this council tax exemption/discount:
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Employment and Support Allowance
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Attendance Allowance
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Severe Disablement Allowance
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Disability Living Allowance (care component at middle or highest rate)
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Personal Independence Payment – Daily Living component at the standard or enhanced rate
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Adult Disability Payment - Daily Living component at standard or enhanced rate
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An increased rate of disablement pension for constant attendance
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Working Tax Credit, which includes a disability element or a severe disability element
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Unemployability supplement
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Constant Attendance Allowance, or an unemployability allowance, under the Personal Injuries (Civilians) Scheme 1983, or the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 2006
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Income Support which includes a disability premium because of incapacity for work
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Armed Forces Independence Payments (AFIP)
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Universal Credit, which includes the limited capability for work element for the person who is SMI.
If you are making a retrospective claim, you must submit a letter of entitlement from the Department for Works and Pensions which states which benefit was in payment and the date that benefit was paid from.
This exemption/discount can be awarded for as long as the above criteria is met and a backdate may be considered.
Amount of discount or exemption you may be eligible for
- If the person lives alone, they will qualify for full exemption from council tax, inclusive of water and sewerage charges.
- If the person lives with one other person who is 18 years or over, they will qualify for a 25% council tax discount.
We periodically review all exemptions and discounts to confirm eligibility.
How do I apply?
To apply for this exemption/discount, sign in or register on our Open Portal account:
We kindly request you to submit the necessary supporting evidence for your application. Please be informed that failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. We appreciate your prompt attention to this matter.
Remember: if you are granted a discount and the circumstances that led to that discount change, you must tell us.
