Severely mentally impaired (SMI)

Someone who is severely mentally impaired (SMI) is a 'disregarded person', meaning they will not be counted when working out the Council Tax bill.

Eligibility criteria

An exemption will apply where all of the adults living in the property are classed as SMI. An exemption will also apply if the household is entirely comprised of SMI people and full-time students.

A discount will apply where all but one of the adults living in a property are classed as SMI. 

For example:

• two adults live in a property. One adult classed as SMI = 25% discount
• three adults live in a property. One adult classed as SMI = 0% discount

To be classed as SMI for Council Tax a person must be confirmed by a doctor (or another registered medical practitioner) as SMI.

They must also be entitled to at least one of these qualifying benefits:

• Incapacity Benefit 
• Employment Support Allowance
• Attendance Allowance 
• Severe Disablement Allowance
• Armed Forces Independence Payment
• Increase in rate of Disablement Pension
• Unemployability Supplement
• Constant Attendance Allowance 
• Unemployability Allowance
• Income Support with Disability Premium
• High or Middle Rate Care Component of Disability Living Allowance
• Enhanced or Standard Rate Daily Living Component of Personal Independence Payment
• Universal Credit (including an element for limited capability for work or limited capability for work and work-related activity)

Apply for SMI discount

Applications can take up to 28 days to process. We will contact you if we need more information.

After you've applied you must still pay the amount on your Council Tax bill until you hear from us.