Qualifying criteria
A property occupied only by a person or persons who are severely mentally impaired and, who would, without the exemption, have to pay Council Tax. In order to be classed as SMI both parts 1 & 2 below must be satisfied:
1. A certificate declaring the person as being severely mentally impaired must be received from a registered medical practitioner
and
2. The person must be entitled to one of the following benefits:
- Incapacity benefit
- Attendance allowance
- Severe Disablement Allowance
- Middle or higher rate of the care component of a disability living allowance (DLA)
- Personal independence payment (PIP)
- Increase in disablement pension for constant attendance
- Disability working allowance
- An unemployability supplement or allowance
- Income support which includes a disability premium on the grounds of incapacity to work
- Constant attendance allowance
Definition
"...A person is severely mentally impaired if he/she has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent."
Timescales
No limit as long as the above applies.