Severely mentally impaired
You may be entitled to a council tax reduction if you meet the criteria below.
A person is disregarded if he / she is severely mentally impaired and this is stated in a certificate from a registered medical practitioner. Provided that there is entitlement to a state benefit from the qualifying list of benefits below.
Schedule 1 of the 1992 act provides the definition of Severely Mentally Impaired (SMI) for council tax purposes as:
" .. a person is severely mentally impaired if he / she has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent."
A medical certificate for this purpose must be based on the statutory definition and not on any other medical view or opinion.
The qualifying state benefits are:
- Incapacity benefit,
- Attendance allowance,
- Severe disability allowance,
- Disability living allowance (care component) payable at the highest rate,
- Unemployability allowance or supplement,
- Personal independence payment (standard or enhanced rate).
Please supply evidence of the applicant's receipt of a qualifying state benefit.