Your situation

CarersCarersCarersDisability & illnessDisability & illnessDisability & illnessPensioners & over-66sPensionersPensionersFamilies & childrenFamilies & childrenFamilies & childrenSingle parentsSingle parentsSingle parentsOut of workOut of workOut of workRentingRentingRenting

Across the border

Which side pays you?Living on one side, working on the otherTax relief for cross-border workersChild Benefit across the borderHealthcare for frontier workersChildcare across the borderTreatment abroad: claim the HSE cost backCars and the border

By topic

Housing & home grantsHome energy & SEAIHome energy & heatingHealth & medical cardsHealth costsTax back & tax creditsTax & National InsuranceTax back & allowancesWork & self-employedFarmingFarmingFarmingStudents & collegeStudents & collegeHelp in a crisisHelp in a crisisHelp in a crisis

Where you live

IrelandNorthern IrelandEnglandAcross the borderDeadlines coming upAll guidesSchemes that endedWords explained
Payment dates Payment dates

Start here

Check what you're owedAsk a questionCross-border checkAll calculators & checkers

Work it out

Better off working? — IrelandBetter off working?Better off working? — UK & NIBetter off working?The Money MOTLife-event finder

Get it done

Claim pack generatorAppeal letter generatorMy claims plan

Start here

Every way to spend lessSave money in IrelandSave money in Northern IrelandSave money in England

Groceries

The Real Basket — price trackerCheapest supermarketSnap your shopGrocery calculatorCommunity price map

Bills, rent & region

Bill savings estimatorSwitch your billsRent increase checkerSave money — IrelandEvery way to spend lessSave money — Northern IrelandSave money — England

Bills & home

Bill savings estimatorRent increase checkerCheaper broadband and phoneHome energy schemesWarm Home Discount

Shopping

The tricks shops useCashback that is worth itGet your money backYour consumer rightsSpot a scam
Guides Free cheat-sheet

Show the site for

IrelandNorthern IrelandEnglandAcross the border
Home / Guides / Severe mental impairment

Council Tax and severe mental impairment: how much off your bill?

Discount

25%, 50% or 100%

ApplyTo your local council
WhereEngland
The short answerIf a doctor certifies that you are severely mentally impaired and you get certain benefits, you are not counted for Council Tax. If you live alone, or only with other people who qualify or full-time students, you get 100% off. If you live with one other adult who is counted, the bill drops by 25%. You apply to your local council.

A full Council Tax bill is based on at least 2 adults living in a home. A person who is severely mentally impaired is not counted, which is why the bill can fall. This page covers England.

Quick facts

Discount
25%, 50% or 100%
You need
A certificate from a medical professional, such as your GP
Also
Certain benefits, which your council checks
Apply
To your local council
Where
England

Who can get it — the full rules

You need two things. First, a certificate from a medical professional, such as your GP, saying you are severely mentally impaired. Second, proof that you get certain benefits. Each council checks which benefits it accepts, so ask yours.

The discount can be for you, or for someone you live with. The person who qualifies does not need to be the one who pays the bill.

How much it takes off

Disregarded people include under 18s, full-time students, student nurses, some apprentices and live-in carers. They are not counted when the council works out how many adults live in the home.

How to apply

1

Ask your GP for a certificate

You need a certificate from a medical professional, such as your GP, saying the person is severely mentally impaired.

2

Check which benefits your council accepts

You must prove you get certain benefits, so check the list with your local council.

3

Apply to your council for the discount

You need to apply for a discount or exemption, even if you are disregarded.

4

Tell the council if things change

If you get a discount by mistake you must contact your council, or you could get a fine.

Things to watch

The discount is not automatic. You must apply, even if the person clearly qualifies. The council may ask you to pay back a discount you got by mistake.

If your home also has an extra room or extra space for a disabled person, ask the council about the Disabled Band Reduction Scheme as well. It moves your bill to the next lowest band.

Phone, forms and how long it takes

Valuation Tribunal (help with an appeal)
0303 445 8100
Apply for the discount (find your council)
GOV.UK: Apply for a Council Tax discount
If the council has not given the discount
Write to your council saying why you think your bill is wrong.
If you disagree with the council's decision on your bill
If the council's decision is wrong, or it has not replied within 2 months, you can appeal to the Valuation Tribunal.

From the official pages (gov.uk), re-checked every night. Numbers and times can change, so check the official page before you send anything.

Common questions

What is the council tax severe mental impairment exemption?

If everyone in your home is severely mentally impaired, or you live alone and qualify, you get 100% off. Other households get 25% or 50% off.

Do I need a doctor's certificate for the severe mental impairment discount?

Yes. You need a certificate from a medical professional, such as your GP.

Which benefits qualify for the council tax SMI discount?

GOV.UK says you must prove you get certain benefits and to check with your local council.

Can I get it if I live with my partner?

If your partner is counted and you qualify, the bill can drop by 25%. If your partner is also disregarded, it can drop by 50%.

Is it backdated?

GOV.UK does not say. Ask your council when you apply.

Sources, read 2026-10-26. Every figure and rule on this page comes from one of these official pages. If one changes, this page is wrong until we fix it — tell us and we will.

Keep going