Council Tax Discounts

People with a significant cognitive impairment

If you have been certified by a medical professional as having a significant cognitive impairment (SCI), you are not counted as occupying your property for the purposes of Council Tax.

People who qualify for an exemption

If you live alone and have a significant cognitive impairment you will be exempt from paying any Council Tax at all. Depending on who else lives in your property a discount may be applicable.

People who qualify for a discount

  • If you live with others who do not have a significant cognitive impairment you may still qualify for a discount depending on their status. If everyone in a property is disregarded, a 50% discount is awarded
  • If everyone but one person in a property is disregarded, a 25% discount is awarded
  • If more than two people are not disregarded, no discount can be awarded.

 

How to tell if you qualify as having a significant cognitive impairment (SCI)?

You are deemed to have a significant cognitive impairment if the following apply:

  • You have been certified by a medical practitioner as having an impairment of intelligence and social functioning which is expected to be permanent.

You are receiving one of the following:

  • attendance allowance under 64 of the Social Security Contributions and Benefits Act 1992.
  • severe disablement allowance
  • the highest or middle rate of the care component of a disability living allowance
  • the standard or enhanced rate of the daily living component of personal independence payment
  • an increase in the rate of your disablement pension (where constant attendance is needed)
  • unemployability allowance or supplement
  • Working Tax Credit (with disability element or severe disability element)
  • constant attendance allowance or income support including a disability premium.
  • Income support where the applicable amount includes a disability premium
  • Universal credit which includes an amount in respect of that person having limited capability for work or work related activity or would include it but for regulations 27(4) or 29 (4).
  • Armed forces independence payment under the Armed Forced and reserve Forces [Compensation Scheme] Order 2011

 

You will need to supply proof of any qualifying benefit.

 

Please telephone Revenue Services on 01437 764551 to request a copy of the application form.

 

ID: 43, revised 19/03/2026
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