Council Tax - Severely Mentally Impaired
This section is useful if you live with someone who is Severely Mentally Impaired, if you deal with their affairs, or if you are (or think you may be) yourself.
This is also mentioned under Discounts and disregards, and also under Exemptions (see related pages for links) .
Definition
There are two conditions which must be met in order for a person to be classed as Severely Mentally Impaired.
- A medical practitioner must state in a certificate that the person is severely mentally impaired. A person is severely mentally impaired if he has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent.
- The person must be entitled to a qualifying benefit, such as Incapacity Benenfit, Attendance Allowance and Severe Disablement Allowance.
Liability
If a Severely Mentally Impaired person is jointly liable with at least one other person who is not, then the person who is Severely Mentally Impaired is not liable.
If a Severely Mentally Impaired person is the sole liable person at an address or if all of the liable persons are Severely Mentally Impaired, then they will remain liable.