Council Tax Reduction - definitions

Severe mental impairment disregard form

The term Severely Mentally Impaired (SMI) refers to people who have ‘a severe impairment of intelligence and social functioning (however caused) which appears to be permanent’.

To qualify, a medical practitioner must certify you meet this definition and you must be entitled to one or more of these qualifying benefits:

• Incapacity benefit under s.30A of the Social Security Contributions and Benefits Act 1992
• Attendance allowance (under s.64 SSCB Act)
• Severe disablement allowance (under s.68 SSCB Act)
• The care component of a disability living allowance payable either at the highest rate or at the middle rate (under sections 71 and 72 SSCB Act)
• An increase in the rate of disablement pension (under s.104 SSCB Act)
• A disability working allowance under s.129 SSCB Act for which the qualifying benefit is: i) one falling within s.129(2)(a)(I) or (ii), or ii) income support, and the applicable amount formerly payable included a disability premium, or is s corresponding Northern Ireland benefit
• An unemployability supplement under Part 1 of Sch7, SSCB Act
• Income support where the applicable amount includes a disability premium
• Incapacity benefit under ss.40 and 41 SSCB Act 1992
• Universal Credit (Limited Capability for Work/ Work related Activity) Element.