If you have a severe mental impairment (SMI), you can apply for a Council Tax exemption.

Someone is severely mentally impaired if they have 'a severe mental impairment of intelligence and social functioning (however caused) which appears to be permanent.'

Who can apply

You can apply for a SMI exemption, if:

  • you have a severe mental impairment and live alone (a registered medical practitioner will need to confirm this to us)
  • you complete the SMI application form (including your GP's signature) and send it to us
  • you are eligible to receive one of the following benefits:
    • Incapacity benefit
    • Employment and Support Allowance
    • Attendance Allowance
    • Constant Attendance Allowance
    • Severe Disablement Allowance
    • Invalidity Pension
    • PIP or care component of Disability Living Allowance at middle or highest rate 
    • an increase in the rate of disablement pension
    • a disability working allowance
    • an unemployability supplement
    • an unemployability allowance
    • Income Support, including a disability premium on the grounds which include incapacity for work
    • Universal Credit, including limited capability for work

You will need to provide proof of the benefits that are being paid to you.


You can apply for a 25% discount on your Council Tax, if:

  • you live alone with someone who has a SMI
  • you complete the SMI application form and send it to us

If two or more people living at the property don’t have a SMI, you can’t claim a discount.

How to apply

To apply for a SMI Council Tax exemption or discount, you need to download the form, complete it and then send it to us.

To complete the form, you will need:

  • your name, address and contact details
  • your doctor or a medical professional to complete section B of the form
  • to provide evidence to us that you are receiving at least one of the state benefits

When you have completed the form, you can submit it online or by post:

Council Tax
Chelmsford City Council
Civic Centre
Duke Street

Authority to discuss

We will only discuss the details of your case with you or with someone who has your permission to talk to us.

Find out how you can give someone your authority to discuss.

Disabled Band Reduction Scheme

If you have made changes to your home that are essential to the disabled person living there, you can apply for the Disabled Band Reduction Scheme.

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