Council Tax: Severely mentally impaired

This is a reduction in your Council Tax bill because someone aged 18 or over who lives with you is mentally disabled and not counted for Council Tax purposes. The Council Tax rules say they must be 'severely mentally impaired'. 

Eligibility criteria

To qualify for exemption, the person must be over 18 and entitled to any of the following benefits.

  • Incapacity allowance
  • Attendance allowance
  • Severe disablement allowance
  • Care component of a disability living allowance
  • Increase in rate of disablement pension (where constant attention needed)
  • Disability working allowance
  • Unemployment support allowance
  • Constant attendance allowance
  • Income support which includes a disability premium
  • Employment support allowance (support component)
  • Universal Credit including a work capability element
  • Standard or enhanced daily living component of a Personal Independence Payment

How to apply

Download the application form.

You can hand in completed forms to any One Stop Shop or post to Liverpool City Council, Revenues and Benefits Service, Cunard Building, Water Street, L3 1AH