Renfrewshire Council

Who can get a council tax discount or exemption for a several mental impairment

For council tax purposes, you will be regarded as severely mentally impaired if you have, for whatever reason, a severe impairment of intelligence and social functioning which appears to be permanent.

This includes people who are severely mentally impaired as a result of a degenerative brain disorder such as Alzheimer's disease, a stroke or other forms of dementia. 

To receive a discount or exemption on your Council Tax bill you must be in receipt of a number of qualifying benefits.

If you are severely mentally impaired and live with 2 or more adults, the bill will not be reduced. If you live with one adult, the bill will be reduced by 25%. If you live alone your home will be exempt.

Example A
A single man lives alone and is severely mentally impaired. The property will be exempt and there will be no council tax bill. 

Example B
Husband and wife are co-owners. The wife is severely mentally impaired, the husband is not. The husband will be liable to pay the council tax bill for their home. The wife will not be held jointly liable because she is severely mentally impaired. The bill will be reduced by the single person discount (25%) because the wife will not be counted and the husband will be treated as a single person. 

Example C
Husband and wife live together in their property. The wife is severely mentally impaired and is the sole owner of their home. They will be jointly liable to pay the council tax bill. In this case the bill will be reduced by the single person discount (25%) as only the husband will be counted. 

Example D
Two brothers live together and are both severely mentally impaired. They are co-owners of their home. The property will be exempt and there will be no council tax bill. 

Example E
Two people share a flat. One is severely mentally impaired and the other is a student. The property will be exempt and there will be no council tax bill, as a student is equally disregarded from the calculation when determining the number of adults in the flat.

How to apply

To apply for a council tax discount or exemption because of a severe mental impairment, you'll need to sign in or register for MyAccount. You only need an email address to register for a MyAccount.