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Council Tax Severely Mentally Impairment, Legislation

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  • Council Tax Severely Mentally Impairment, Legislation

    Hello Forum

    I am new to reading legislation
    It appears from reading the legislation pasted below that you can meet the requirements for SMI if the individual meets either
    2(1)(a) only?
    or 2(1) (b) Dr's certificate confirming SMI and (c) eg attendance allowance?

    If this 2(1)(a) is sufficient on its own, would a diagnosis by a consultant geriatrician of dementia type Alzheimers be good evidence to provide the LA for the SMI exemption?
    For example, the individual may not have been aware or want to claim attendance allowance allowing them to meet 2(1)(c)


    "The severely mentally impaired

    2(1)A person shall be disregarded for the purposes of discount on a particular day if—

    (a)on the day he is severely mentally impaired;

    (b)as regards any period which includes the day he is stated in a certificate of a registered medical practitioner to have been or to be likely to be severely mentally impaired; and

    (c)as regards the day he fulfils such conditions as may be prescribed by order made by the Secretary of State.

    (2)For the purposes of this paragraph a person is severely mentally impaired if he has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent.

    (3)The Secretary of State may by order substitute another definition for the definition in sub-paragraph (2) above as for the time being effective for the purposes of this paragraph."

    Source
    https://www.legislation.gov.uk/ukpga...ted?view=plain

    Tags: None

  • #2
    Here is a a council's info on Severe Mental Impairment Council Tax discount or exemption -

    https://www.barnet.gov.uk/council-ta...ouncil#title-0

    Comment

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