Council Tax severe mental impairment discount or exemption

A Council Tax discount or exemption if you or someone you live with is severely mentally impaired and gets a qualifying benefit.

What you get

Official GOV.UK rules: a 100% discount if you qualify as severely mentally impaired and you live on your own, or any other adults in the household also qualify as severely mentally impaired or are full-time students. A 50% discount if everyone else in the household is ‘disregarded’ for Council Tax. A 25% discount if you live with someone who qualifies as severely mentally impaired and there are no other adults, or everyone else is disregarded. Northern Ireland has separate rates relief rules.

Who can get it

You need a certificate from a medical professional, such as your GP, saying you (or the person you live with) are severely mentally impaired, and proof of eligibility for certain benefits — your local council will tell you which benefits count. Do not assume every disability award qualifies; the council has a specific list.

Related entitlements

• Council Tax Disabled Band Reduction
• Council Tax Reduction (Council Tax Support)

Official sources we checked

• https://www.gov.uk/council-tax/discounts-for-disabled-people

Last checked 10 November 2026. This page is information, not an eligibility decision or legal advice. Always confirm the current rules on the official source before you apply.