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Severe mental impairment

If a member of your household is classed as severely mentally impaired, you may be able to claim a discount on your council tax.

If a property is solely occupied by a person or people who are severely mentally impaired, the occupant(s) will be exempt from Council Tax charge.  If all but one of the adults living at your property are severely mentally impaired, a 25% discount will apply.  If there are other adults residing at the property, you may still be entitled to a discount depending on their circumstances.  Please contact Local Taxes on 01738 477430 for more information.

This discount reduces your Council Tax, water and sewerage charges.


A person will qualify for this discount if they have a severe learning disability or severe mental impairment which appears permanent and they are entitled to one of the following qualifying benefits:

  • Employment and Support Allowance
  • Incapacity Benefit
  • Income Support including a Disability Premium for incapacity for work
  • Disability Living Allowance (Middle or Higher Rate of the Care Component)
  • Personal Independence Payment Daily Living Component
  • Severe Disablement Allowance
  • Attendance Allowance
  • Constant Attendance Allowance payable under the Industrial Injuries or War Pension Scheme
  • an increase in Disablement Pension for Constant Attention
  • Unemployability Allowance payable under the Industrial Injuries or War Pension Scheme
  • Disability Element in Working Tax Credit

This discount may apply to those who have been diagnosed with health conditions such as Alzheimer's Disease, Dementia or to those who have suffered a brain injury.

How to apply

In order to complete our online application, you will be required to supply:

  • A valid email address
  • A copy of the award letter confirming the date the relevant allowance commenced
  • A certificate from a GP confirming the diagnosis is also required, however this may be sent in separately

Apply online for a reduction due to severe mental impairment

Alternatively, if you are unable to complete our online application, please download and complete the icon personal discount application [831Kb]  and icon doctors certificate [108Kb]  and submit these along with evidence of the qualifying benefit being received. These can be returned by post to Pullar House, 35 Kinnoull Street, Perth, PH1 5GD or by e-mail to

Other help available

For further advice about benefit entitlement or other help available, please contact the Welfare Rights Advice Line on 01738 476900 (option 1) or visit the Benefits and advice section.

Contact details

Local Taxes

Pullar House, 35 Kinnoull Street, Perth, PH1 5GD
Tel 01738 477430