The Council Tax payer for the household should apply for the person with the impairment to be disregarded.
A discount may apply if all or all but one of the adults who live in the household are disregarded as suffering from Severe Mental Impairment.
The disregarded person should be suffering from impairment of intelligence and social functioning (however caused) which appears to be permanent. They will be required to give their permission (or someone to do it on their behalf) for the council to contact the medical practitioner of the person concerned in order to confirm the disability.
To qualify the person must be entitled to one of the following benefits:
If the property is only occupied by persons who are severely mentally impaired, then they are exempt from Council Tax.
For further information, please contact Revenues: