Mentally impaired

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If the only resident is severely mentally impaired, or all the residents at an address are severely mentally impaired, the property is exempt from council tax.

A person is said to be severely mentally impaired if:

"he (or she) has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent"

When all residents of a property are confirmed to be severely mentally impaired then they are exempt for council tax purposes.

In order to grant an exemption we will need to see a certificate signed by a registered medical practitioner, usually the person's doctor, to confirm each resident's condition. The residents must also need to be entitled to receive one from a list of qualifying state benefit payments.

You can download the application form. The application form includes a certificate for the doctor to complete and it lists the qualifying state benefits. The application form can be completed by someone else on behalf of the occupant. If there is more than one severely mentally impaired occupant we will need a copy of the application form completed for each of them.

If you would like any further information, please email us. Alternatively, you can contact the council tax team on 01732 876388.