Council Tax exemptions

People who are severely mentally impaired aren’t included when working out Council Tax.

A person is considered severely mentally impaired for Council Tax purposes if they have a severe impairment of intelligence and social functioning (however caused), which appears to be permanent. This includes people who are suffering from a degenerative brain disorder such as Alzheimer's disease, a stroke or other forms of dementia.

To qualify, a doctor must confirm, on request, that his/her patient does have a permanent mental illness and in addition, to qualify for the disregard the person must be entitled to (though not necessarily in receipt of) one of the following benefits:

• Invalidity Pension/Long Term Incapacity Benefit
• Attendance Allowance/Constant Attendance Allowance
• Severe Disablement Allowance
• highest/middle rate of care component of Disability Living Allowance
• Disabled Person's Tax Credit
• increase in Disablement Pension (because constant attendance is needed)
• Unemployability Supplement/Allowance
• Income Support with disability premium
• Employment and Support Allowance

If someone lives alone and has a severe mental impairment, they will be exempt from paying Council Tax.

If all the people who live in a property are severely mentally impaired, the property is exempt, unless the property is a 'house in multiple occupation', where the landlord, not the tenants, is responsible for the Council Tax bill.

If you live in a property with one other person and you think you may qualify for a discount due to their severe mental impairment, you should contact us.

If there are 3 or more occupiers in the property you may still be entitled to a discount if any of the other occupiers can be disregarded in their own right, for example as a fulltime student or a carer.

If you wish to make an enquiry or an application for an exemption, please contact council.tax@sheffield.gov.uk with your: 

• council tax account reference
• full name
• address
• dates and any details of your circumstance to support your request

Or fill in the SMI Council Tax discount or exemption form below.