Discounts and exemptions:

Severely mentally impaired (SMI)

Introduction

Adults who are severely mentally impaired (SMI) are 'disregarded' (do not count) for council tax. Severely mentally impaired could include someone who has:

  • Alzheimer’s
  • Parkinson’s
  • profound learning difficulties
  • multiple sclerosis
  • dementia
  • those who have had a severe stroke.

If a property is only occupied by people who are classed as severely mentally impaired, it is exempt from council tax.

When you apply (or when someone applies on your behalf) we’ll need to contact your doctor to confirm that your SMI appears to be permanent. The amount of discount you’re entitled to depends on certain circumstances:

  • if you live alone you may be entitled to 100% reduction
  • if you live with one qualifying carer, you may be entitled to 50% discount
  • if you live with one other person over the age of 18, you may be entitled to 25% discount.

Eligibility

SMI applies to people who meet all the criteria below:

  • you have a severe mental impairment that appears to be permanent
  • you have a medical certificate confirming SMI from a registered medical practitioner, such as a GP
  • you are eligible for at least one of the qualifying benefits.

Common qualifying benefits include (but are not limited to):

  • Attendance allowance
  • Personal Independence Payment (PIP)
  • Incapacity benefit
  • Disability Working Allowance
  • Constant Attendance Allowance
  • Severe Disablement Allowance.

Please note: Only the East Riding of Yorkshire Council Severe Mental Impairment medical certificate will be accepted. Medical letters, reports, fit notes, or alternative certificates provided in any other format cannot be accepted.

If you don't have a certificate, please click the link below to download a certificate to be completed by a registered medical practitioner.

Download certificate to be completed (pdf 167kb)

Further information

Other websites

More information about council tax discounts for disabled people is available on GOV.UK:

How council tax works - discounts for disabled people on GOV.UK

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