Council Tax SMI Application in Glasgow, Edinburgh, Fife, and Highland

Why the Process Differs by Council

The statutory rules for SMI disregards are the same across all 32 Scottish local authorities — the Local Government Finance Act 1992 applies uniformly. But each council has its own application form, submission method, and processing workflow. Where you live determines the practical steps you need to follow.

Here's how four Scottish councils handle SMI applications.

Glasgow City Council

Glasgow uses a dedicated "Council Tax Severely Mentally Impaired Exemption or Discount Application" form. The form has three sections:

• Section 1: Applicant and property details
• Section 2: Medical certificate — the GP or consultant completes and signs this section directly on the form, confirming the person is severely mentally impaired and specifying the certified start date
• Section 3: Benefit details — you list the qualifying benefit, rate, and entitlement date

Submit the completed form along with your benefit award notice using Glasgow's current online application route. The medical certificate still needs to be completed and signed by a doctor.

Attach a photocopy of your power of attorney or guardianship order if you're applying on behalf of someone. Glasgow's form allows a representative to complete the application, but the council may request formal authority documentation during processing.

City of Edinburgh Council

Edinburgh operates a two-step digital process:

1. Download the medical form: Go to the Edinburgh Council website and download the "Registered Medical Practitioner Authorisation" form. Print it and take it to the GP to complete and sign.

2. Upload via the online portal: Once you have the signed medical form, log into Edinburgh's revenues portal and submit the application digitally. Upload scanned copies of the signed medical form and your qualifying benefit award notice.

Edinburgh's portal allows you to track application progress online after submission. If you're unable to use the digital route, you can post documents to the council's revenues department, though this typically adds processing time.

Fife Council

Fife Council provides digital and printable paper form routes. Check the council's current instructions for submitting the signed medical certificate and benefit award notice.

Keep a copy of the submission and any reference number the council provides.

Highland Council

Highland Council provides an online form with a document upload function, and also relies on postal applications and local service points. The council's website has a dedicated page for "Severely Mentally Impaired people" under its council tax discounts and exemptions section.

Check the council's current instructions to choose the submission route and confirm what supporting documents it needs.

Tips That Apply to All Councils

Regardless of which Scottish council you're applying to:

• Use your council's own form. Generic SMI templates from other councils or England-based resources won't be accepted. Each council expects its specific form.
• Get the GP section right first time. The medical certificate is the document most likely to be sent back. Make sure the GP specifies the certified start date and uses language matching the statutory definition: "severe impairment of intelligence and social functioning which appears to be permanent."
• Include benefit evidence for the full backdating period. If you want the disregard backdated to 2021 but your benefit transitioned from DLA to Adult Disability Payment in 2023, submit both award notices.
• Keep copies of everything. Post can go missing, uploads can fail, and councils can lose documents. Keep a dated record of what you submitted and when.

If your council isn't listed above, the core process is the same: download or request the council's SMI application form, get the GP certificate completed, gather your benefit proof, and submit. Our Scotland SMI and Disability guide covers the application process for all 32 Scottish councils and includes pre-written covering letters and evidence checklists.

See more Scotland guides →