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Severely Mentally Impaired (SMI) Exemption or Discount

Severely Mentally Impaired (SMI) Exemption or Discount

You can apply for an exemption or discount on your council tax bill if

  • every adult in the house is severely mentally impaired,
  • all but one adult in the house are severely mentally impaired (a 25% discount can apply).

Severely mentally impaired is defined by UK legislation as someone who has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent. This can include people who are severely mentally impaired as a result of:

  • Degenerative brain disorder for example Alzheimer's disease
  • A stroke
  • Other forms of dementia
  • Learning disability
  • Severe or chronic mental illness

You or your appointee (someone you have agreed to act on your behalf) need to apply for a discount. It will not automatically be granted.

In order to give an exemption or discount we need to know who lives in the house, and which residents are severely mentally impaired.

You must provide proof you are in receipt of a qualifying benefit (these are listed on our application form) and a registered medical practitioner must complete Section 5 of our application form.

We will periodically review all exemptions and discounts to check that the award is still correct.

Claim form

You can download a claim form via the link provided. Please make sure you use the correct form.

For Further Information Contact

Revenue Services
Kilncraigs, Greenside Street, Alloa, FK10 1EB
Tel: 01259 450000
Email: