Severely mentally impaired is defined by UK legislation as someone who has "a severe impairment of intelligence and social functioning (however caused) which appears to be permanent". This can include people who are severely mentally impaired as a result of:

  • Degenerative brain disorder (e.g. Alzheimer's disease);
  • A stroke;
  • Other forms of dementia;
  • Learning disability;
  • Severe or chronic mental illness.

An exemption or discount on your Council Tax bill:

  • If every adult in the house is severely mentally impaired, an exemption can apply
  • If all but one adult in the house are severely mentally impaired, a 25% discount can apply


You may get a discount if the person is entitled to:

  • Universal Credit (including an element for limited capability for work or limited capability for work and work-related activity)
  • Incapacity Benefit (any rate)
  • Employment Support Allowance (income related or contribution based)
  • Severe Disablement Allowance
  • Unemployment Supplement paid with a war pension or industrial injuries
  • Constant Attendance Allowance paid with a war pension or industrial injuries
  • Care Component of Disability Living Allowance at middle or high rate
  • Daily Living Component of the Personal Independence Payment at standard or enhanced rate
  • Attendance Allowance
  • Income support with the Disability Premium on incapacity grounds
  • Working Tax Credit that includes the Disability Element
  • If the person is over state pension age then they would need to be entitled to one of these benefits if they were under state pension age
  • The standard or enhanced rate of the daily living component of Adult Disability Payment

You will need to provide:

  • Information about the severely mentally disabled person
  • Information about the property
  • Supporting evidence

Severely Mentally Impaired Discount Form:

Please send completed discount forms to 16 Church Street, Dumbarton, G82 1QL or email