Class U exemption (occupied solely by persons who are severely mentally impaired)

Record details

Class U exemption (occupied solely by persons who are severely mentally impaired)
Details of exemption

If a dwelling is only occupied by people who are classed as "severely mentally impaired" it is exempt from Council Tax; however, this is only the case if the person whose name appears on the bill lives in the dwelling and is also classed "severely mentally impaired".

If a person living at a property is classed as "severely mentally impaired", and they live with other people, that person is "disregarded" from Council Tax. This means we do not count them when calculating the number of people living in the house. If, by not counting that person, the number of people living in the property is just one, a 25% discount may be granted.

How do I qualify?

Firstly you must be in receipt of one of the state benefits listed below:

  • An Incapacity Benefit under Section 30A of the Social Security (Contributions and Benefits) Act 1992.
  • An Attendance Allowance under Section 64 of the Act.
  • A Severe Disablement Allowance under Section 68 of the Act.
  • The Care Component of a Disability Living Allowance under Section 71 of that Act, which should be payable at the middle or highest rate .
  • An increase in the rate of his/her Disablement Pension under Section 104 of the Act, where constant attendance is needed.
  • A disability Working Allowance under Section 129 of the Act, for which the qualifying benefit is one that falls within subsection (2) (a) (i) or (ii) of that section; or it is a corresponding Northern Ireland benefit.
  • An Unemployability Supplement under Part I Schedule 7 to that Act.
  • A Constant Attendance under:
    -Article 14 of the Personal Injuries (Civilians) Scheme  1983; or
    -Article 14 of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 1983.
  • An Unemployability Allowance under:
    -Article 18(1) of the Personal Injuries (Civilians) Scheme 1983; or
    -Article 18 (1) of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 1983.
  • Income Support where the applicable amount includes a disability premium in respect of which the additional condition in paragraph 12(1)(b) of Schedule 2 to the Income support (General) Regulations 1987 is satisfied.
  • Incapacity Benefit under SS40 and 41 of the SSBC Act 1992
  • The standard or enhanced rate of the daily living component of Personal Independence Payment under section 78(3) of the Welfare Reform Act 2012
  • Universal Credit which includes an amount under regulation 27(1) of the Universal Credit Regulations 2013 in respect of the fact that the person in question has limited capability for work or limited capability for work and work-related activity or would include such an amount but for regulation 27(4) or 29(4) of those Regulations

Secondly, a qualified medical practitioner (usually your doctor) must confirm to the council that in their medical opinion you are "severely mentally impaired".

What is the definition of "severely mentally impaired"?

"Severely mentally impaired" means a person who has severe impairment of intelligence and social functioning (however caused), which appears to be permanent. 

How to apply

Download and print the Council Tax Severe Mental Impairment application form. 

Fully complete Parts I-II and Part V, and have your medical practitioner complete and stamp Part IV.

Sign the form, scan it and email it to, return it via our One Stop Shop or post it to

Revenues & Benefits

The Guildhall

St. Giles Square



Can somebody else apply on my behalf?

A relative, friend or social worker can apply on your behalf if you are unable to complete the forms yourself.

What happens if I qualify?

We will send you a new bill to show you the exemption has been granted.

You must tell us within 21 days about any changes in circumstances that may effect your entitlement to the exemption (such as other people moving in with you).

The council reviews this exemption each year and we may write to you or your representative asking for confirmation that the exemption is still correct.

Can properties in multiple occupation be exempt ?

No, the exemption can only be applied if everyone, including the person whose name appears on the bill, is classed as "severally mentally impaired". If the property is deemed to be in multi occupation, the landlord will remain liable, with a 50% discount as all occupants are disregarded.

Students and the severely mentally impaired

A dwelling occupied only by full time students and those classed as severely mentally impaired is also exempt from Council Tax, but only if the person who has to pay the bill is one of those persons.

Medical certificates

The General Medical Services Committee of the BMA has agreed that for the purpose of the Act, medical certificates should be issued without charge to the applicant or his representative. The regulations were amended to add the certificate to Schedule 9 of the NHS (General Medical Services) Regulations 1992 with effect from 1st April 1993.

Advice for medical practitioners

The Department of Health letter PL/CO (93) 1 issued to all general medical practitioners in March 1993 states:

“Doctors should note that the decisions to whether a person is severely mentally impaired is not consequent on any specific diagnosis. A person is severely mentally impaired if he has a severe impairment of intelligence and social functioning, however caused, which appears to be permanent.  A decision about the presence of severe mental impairment will, in all cases, depend on the doctor’s clinical judgement as to whether the applicant meets these criteria”

“If a doctor is uncertain whether an applicant’s intelligence and social functioning are such as to constitute severe mental impairment, he may wish to seek information and advice from appropriate medical colleagues or from colleagues in other professions, or from carers, who may be able to help with information based on their knowledge of the applicant. If, after such consultation, a doctor is still uncertain whether or not an applicant is severely mentally impaired, he or she should not sign the certificate “


This is a general guide to Council Tax and is not a substitute for the relevant statutes and regulations.