If you share a property with a severely mentally impaired adult, they qualify for a discount from Council Tax.
The following properties are exempt from Council Tax
- Properties occupied solely by severely mentally impaired adults (Class U)
- Properties occupied by a severely mentally impaired adult and full-time student(s) (Class U & N)
A person is considered to be severely mentally impaired if they suffer from severe impairment of intelligence and social function, which appears to be permanent. This could include those suffering from Alzheimer's disease.
We will need to contact the person’s doctor to confirm the application.
We will also need confirmation that at least one of the following benefits is being received:
- Long Term Incapacity Benefit (replaced Invalidity Benefit)
- Disability Working Allowance (only if in prior receipt of Incapacity Benefit, Severe Disablement Allowance or Income Support which included a disability premium)
- Severe Disablement Allowance
- Constant Attendance Allowance (payable with Disablement Benefit or War Disablement Pension).
- Attendance Allowance
- Unemployability Allowance (payable with War Disablement Pension)
- Disability Living Allowance (at the high or middle rate of care component)
- Unemployment Supplement (payable as an increase to Disablement Benefit)
- Income Support which includes a disability premium on grounds which include his / her incapacity for work.
