If you or someone you live with has been diagnosed as Severely Mentally Impaired (SMI), your household may qualify for a Council Tax discount — or even full exemption, depending on who else lives in the home.

Example scenarios:

• One resident who is SMI: full exemption — no Council Tax is payable
• Two residents — one is SMI: 25% discount — the SMI person is disregarded, so only one adult is counted
• Two residents — one is SMI: one is a full-time carer: 50% discount — both are disregarded (note: you cannot be classed as a carer for your spouse or a child under 18)
• Two residents — one is SMI, one is a full-time student: full exemption — no Council Tax is payable

Under Council Tax legislation, a person is considered severely mentally impaired if they have a severe impairment of intelligence and social functioning, which appears to be permanent, and they are entitled to certain qualifying benefits.

To qualify:

1. a medical professional must confirm severe mental impairment
2. the person must be entitled to one or more of the qualifying benefits listed below

• if the person with SMI lives alone, the property may be fully exempt from Council Tax (Class U exemption)
• if the person with SMI lives with one other adult, and the other adult is not exempt, you may get a 25% discount
• if everyone in the property is classed as severely mentally impaired, or otherwise disregarded for Council Tax purposes, you may also get a full exemption

To process your request, we’ll need:

• medical confirmation: a registered medical practitioner (usually your GP or specialist) must certify that the person is severely mentally impaired. We do not contact GPs directly – it is your responsibility to ask the GP to complete the necessary form. To help with this, we have a form you can download and take to your GP

• proof of entitlement to a qualifying benefit: this could be a copy of the most recent award letter from the Department for Work and Pensions (DWP) or other evidence confirming the benefit and dates of entitlement

To qualify for a Council Tax reduction due to severe mental impairment, the person must be medically certified as SMI and be entitled to one or more of the following benefits:

• Attendance Allowance – Paid to people over State Pension age who need help with personal care
• Disability Living Allowance (DLA) – Middle or highest rate care component
• Personal Independence Payment (PIP) – Daily living component (standard or enhanced)
• Constant Attendance Allowance – Usually paid with Industrial Injuries Disablement Benefit or War Disablement Pension.
• Incapacity Benefit – A legacy benefit for people too ill or disabled to work
• Employment and Support Allowance (ESA) – Especially with the Support Group element
• Severe Disablement Allowance – A legacy benefit for people with long-term disabilities
• Income Support – With disability premium or enhanced disability premium
• Universal Credit – With limited capability for work and work-related activity (LCWRA)
• Unemployability Supplement or Allowance – Additional help for certain people with war or industrial injuries
• Working Tax Credit – With a disability element (less commonly applicable now)

You can provide the necessary evidence by:

• Emailing scans or photos of the documents to: taxation@crawley.gov.uk
• Posting copies to: Taxation Team, Crawley Borough Council, Town Hall, The Boulevard, Crawley, RH10 1UZ
• Visiting our offices at the above address between 9am to 4pm

We understand these rules can be complex. If you're not sure whether you qualify, or need help with the process, please contact our Council Tax team:

Call: 01293 438616
Email: taxation@crawley.gov.uk
Visit: the Town Hall

You can also get advice through the Citizens Advice website and Age UK website.