Council Tax SMI Evidence Checklist: What You Need to Submit

Everything Goes Into One Submission

An SMI council tax claim is not a back-and-forth conversation with the council. The strongest approach is to assemble everything in advance and submit it as a complete package. Missing documents cause delays and sometimes trigger unnecessary refusals. Here is what you need.

The Core Evidence (Mandatory)

1. Completed council application form. Every billing authority in England has its own SMI form — download it from your council's website or request it by phone. The form asks for the council tax account reference, property address, details of the person with the impairment, and details of every other adult living at the property.

2. Signed SMI medical certificate. The form usually includes a section for the doctor. A registered medical practitioner — typically the person's GP — must confirm that the individual has "a severe impairment of intelligence and social functioning (however caused) which appears to be permanent" and state the date the impairment began. The GP completes this section free of charge under the NHS GMS Contracts Regulations.

3. DWP benefit award letter. A copy of the most recent letter from the Department for Work and Pensions confirming the qualifying benefit: Attendance Allowance, PIP Daily Living Component, DLA Care Component at middle or highest rate, UC with an LCW or LCWRA element, or main-phase ESA with a support or work-related activity component. The letter must show the benefit name, the rate, and the start date.

Additional Evidence for Backdating

If claiming for past years, these strengthen the submission:

4. Covering letter requesting backdating. A brief, clear letter to the council's revenues department stating that you are requesting the SMI discount from [specific date] and explaining how the three dates align: the residency start date, the GP's certified onset date, and the benefit award start date.

5. Supporting clinical documents. Memory clinic referral letters, cognitive assessment results (MMSE, ACE-III, or MoCA scores), consultant diagnosis letters, or care plan documents. These help the council verify the GP's certified onset date, especially when it goes back several years. They are not strictly required — the GP certificate is the statutory document — but they prevent queries.

6. Historical benefit proof. If the current award letter does not cover the full backdating period (for example, the person's Attendance Allowance started in 2019 but the letter you have is from 2024), contact the DWP to request a confirmation letter covering the original start date.

Evidence for Third-Party Claims

If the person lacks capacity and someone else is submitting the claim on their behalf:

7. Lasting Power of Attorney (Property and Financial Affairs). A certified copy of the LPA registered with the Office of the Public Guardian. An LPA for Health and Welfare is not the relevant authority for financial matters.

8. Court of Protection Deputyship Order. If a deputy rather than an attorney is managing finances.

9. DWP Appointeeship confirmation. If someone has been appointed by the DWP to manage the person's benefits (Form BF11), the council may accept this as authority to submit the claim.

Evidence for Post-Death Claims

If submitting on behalf of a deceased person's estate:

10. Grant of Probate or Letters of Administration. Confirming the executor or administrator's authority.

11. Death Certificate. A certified copy.

12. Retrospective GP certificate. The deceased person's former doctor completes the medical certificate based on historical records.

What You Do Not Need

A home inspection. SMI claims do not involve a property visit. Home inspections are only relevant to the disabled band reduction (a separate relief for structural adaptations).

Proof of income or savings. The SMI disregard is not means-tested. The council does not need to know about the household's finances.

Council-specific "supporting evidence" beyond the statutory requirements. Some council forms request additional documents that go beyond the statutory requirements. You can provide them if convenient, but the legal obligation is met by the medical certificate and the benefit proof.

Keeping Records

Keep copies of everything submitted — the form, the certificate, the benefit letter, any covering letter. Note the date of submission and the method (online portal reference, recorded delivery tracking number, or hand-delivery receipt). If the council does not acknowledge receipt within 21 days, follow up in writing referencing the submission date.

These records also protect your appeal rights. The two-month window to appeal to the Valuation Tribunal starts from the date of the council's written refusal — you need to know exactly when you submitted and when they responded.

Our Severe Mental Impairment Council Tax Exemption Guide includes a claim correspondence tracker and a backdating date reconstruction worksheet to help you organise the evidence across multiple tax years.

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