Skip to content
Glasgow City Council

Severely Mentally Impaired Exemption or Discount

What is it?

An exemption or discount on your Council Tax bill:

  • If every adult in the house is severely mentally impaired, an exemption can apply.
  • If 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 (e.g. Alzheimer's disease);
  • A stroke;
  • Other forms of dementia;
  • Learning disability;
  • Severe or chronic mental illness.

How does it work?

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 2 of our application form.

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

How do I apply?

To apply for this discount please complete our pdf icon Application Form [597kb] and return it to us using the address on the form along with your supporting documents. Please also see our Privacy Statement. If you require further information on this exemption, please complete our Enquiry form.

Share this page:

A to Z:

Council Services