Council tax discount or exemption for a person with a severe mental impairment
Who can get a council tax discount or exemption, what kind of discount or exemption you may get, before you apply, how to apply, what happens next, and getting help to pay your council tax.
Who can get a discount or exemption
You may be able to get a council tax discount or exemption if a person in your household has been diagnosed as having a severe mental impairment, which appears to be permanent.
This includes people who are severely mentally impaired as a result of a degenerative brain condition such as Alzheimer's disease, a stroke or other forms of dementia.
The person must also be entitled to at least one these benefits:
- incapacity benefit (short term or long term)
- attendance allowance
- employment and support allowance (with support component)
- disability living allowance (the highest or middle rate care component)
- personal independence payment (standard or enhanced daily living component)
- income support (which includes a disability premium because of incapacity for work)
- severe disablement allowance
- increase in the rate of disablement pension (due to constant attendance being needed)
- unemployability supplement or allowance
- armed forces independence payment
- disability element in working tax credits
- unemployability allowance (payable under the industrial injuries or war pension schemes)
- constant attendance allowance (payable under the industrial injuries or war pension scheme).
If a person has reached pensionable age and would have been entitled to one of these benefits, you may also be able to get a discount or exemption.
What kind of discount or exemption you may get
You may get a 25% council tax discount if your property is home to a person who is severely mentally impaired.
To get a discount, there must be 2 adults living in the property. If there are more than 2 residents, all but one must qualify for a discount.
If the person is living by themselves, they can get a full council tax exemption.
Before you apply
You'll need to register for council tax before you can apply for a discount.
If you haven't created an online account with us before, you'll need to register for MyAccount through mygov.scot. You only need an email address to sign up.
If you've already registered for MyAccount, you don't need to do it again.
You must also make sure you have:
- the letter confirming the start date of the person's qualifying benefit
- certification of the person's condition from a doctor or medical professional.
- the person's council tax reference number.
How to apply
Apply online for a council tax discount or exemption because of a severe mental impairment.
What happens next
We'll let you know of our decision by email.
If your discount is confirmed, we'll send you a revised council tax notice.
You should continue to pay your council tax as normal until you have received a revised notice.
Get help with paying your council tax
If you think you could fall behind on your council tax payments, phone us on 0300 300 0300 and ask for advice. There may be support available to help you avoid missing your payments.