6. Severely mentally impaired discount or exemption

This can be an exemption or discount that may apply to your Council Tax because you or member of your household is mentally disabled and not counted for Council Tax purposes.

This includes people who have been diagnosed as suffering with severe and enduring mental health issues including Alzheimers disease, and other forms of dementia.

If you need to apply for this discount or exemption, please download the relevant form.

Download discount form

The form must be returned to Local Taxation Service, Civic Centre, Southampton, SO14 7LY when completed.


To be eligible for the discount:

Their condition must be confirmed by a doctor. We will ask for permission to write to the doctor for confirmation.

They must also be in receipt of one of the qualifying benefits even if they don't receive it, for example because they are of pension age:

  • Incapacity benefit
  • Severe disablement allowance
  • Attendance allowance at the higher or lower rate
  • Constant attendance allowance at one of the four rates payable with disablement benefit or war disablement pension
  • The care component of a disability living allowance, payable at the higher or middle rate
  • The standard or enhanced rate of the daily living component of personal independence payment (PIP)
  • Unemployables allowance payable with war disablement pension
  • Unemployables allowance payable as an increase to disablement benefit
  • A disability working allowance (such as disability tax credit)
  • The person named above is the partner of a person in receipt of income-based Jobseekers Allowance which includes a disability premium or higher pensioner premium
  • A state pension - but they would have been entitled to one of the benefits above if they had not reached retirement age

Council Tax is payable where all residents are mentally impaired and at least one of them is liable to pay the council Tax (except care homes or other properties where the owner is liable to pay the council tax).

If all but one of the residents is severely mentally impaired a 25% disregard discount will apply.

If two or more adults live in the property and are not disregarded, no discount or exemption will apply regardless of how many occupiers are severely mentally impaired.