Class U - Properties Occupied by the Severely Mentally Impaired
Properties where the only adult resident or all the adult residents are severely mentally impaired are exempt from payment of Council Tax.
For Council Tax purposes, a person is described as severely mentally impaired if they suffer from severe impairment of intelligence and social function which appears to be permanent. This could include those suffering from Alzheimer's disease.
This exemption also applies where a person who is severely mentally impaired shares a property with a full-time student (see class N).
To apply for this exemption, please ask Revenue Services for an application form for each resident. You will be asked to complete part of the form and then arrange for the resident's doctor, usually their GP, to make an assessment of the resident's impairment. No charge will be made by a National Health GP for completing the form. When returning the completed form to Revenue Services, we will also require confirmation that at least one of the following benefits is being received :
- Incapacity Benefit
- Attendance Allowance
- Severe Disablement Allowance
- Care Component of the Disability Living Allowance
- An increase in Disablement Pension, where constant attendance is needed
- Disability Working Allowance
- Unemployment Supplement
- Constant Attendance Allowance at one of the four rates payable with Disablement Benefit or war Disablement Pension
- Unemployability Allowance payable with War Disablement Pension
- Income Support Disability Premium
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