Severely Mentally Impaired

Someone classed as severely mentally impaired is not counted when calculating Council Tax.

What is severely mentally impaired?

For the purposes of Council Tax, a person is severely mentally impaired if they’ve a severe mental impairment of intelligence and social functioning (however caused) which appears to be permanent.

This includes illnesses such as Alzheimer’s and people with severe learning difficulties.


How do I claim?

The person who is severely mentally impaired must be entitled to one of these benefits:

  • Armed Forces Independence Payment
  • Attendance Allowance
  • Disability Living Allowance - care component (at the high or middle rate)
  • Disablement Pension with constant attendance allowance
  • Employment and Support Allowance
  • Incapacity Benefit
  • Income Support with disability premium
  • Personal Independence Payment daily living component
  • Severe Disablement Allowance
  • Unemployability Supplement or Allowance
  • Working Tax Credit disability element

You’ll also need to give us:

  • a certificate from a registered medical practitioner (these are free)
  • proof of any of the benefits listed

A property exemption may also be given when a person or people who are severely mentally impaired live alone.


How do I apply?


You can upload your application form (PDF, 183.5 KB) through My Gloucester if you've linked your Council Tax account.

How to link your account?

First you'll need to sign up to My Gloucester and sign in, then you can link your Council Tax account.

Sign up for My Gloucester

Already registered?

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Download and complete the form (PDF, 183.5 KB) and send to us at You must include the Council Tax account reference number in your email to us and the word reference in the subject of your email. For example 'Reference [Your Council Tax number]'



Download and complete the form (PDF, 183.5 KB) and send to us at Gloucester City Revenues & Benefits, PO Box 2017, PERSHORE, WR10 9BJ