Northumberland Council Tax Severe Mental Impairment Exemption

What the SMI Disregard Does

Severe mental impairment (SMI) is a council tax status that makes a person invisible for billing purposes. A person with SMI is disregarded when counting the adults in a property — exactly like a full-time student or a live-in carer. The practical effect depends on household composition:

If the person with SMI is the sole occupant, the property becomes fully exempt from council tax. If they live with one other non-disregarded adult, that adult becomes the sole counted person and qualifies for the 25% single person discount. If there are two or more other non-disregarded adults, the SMI disregard has no direct effect on the bill — but it can still change council tax support calculations.

Who Qualifies

Two conditions must both be met:

1. Medical certification: A registered medical practitioner (usually a GP) must certify that the person has "a severe impairment of intelligence and social functioning (however caused) which appears to be permanent." This covers dementia, severe brain injury, severe learning disabilities, and advanced neurological conditions.

2. Qualifying benefit: The person must be entitled to (not necessarily receiving — entitlement is enough) at least one of: Attendance Allowance, the middle or higher rate care component of DLA, the daily living component of PIP, Constant Attendance Allowance, or the disability element of Universal Credit. Incapacity Benefit at the long-term rate and certain war disablement supplements also qualify.

Getting the GP Certificate

Ask the person's GP to complete the SMI certification. Under Schedule 9 of the NHS (General Medical Services) Regulations 1992, the GP must provide this certificate free of charge. Some practices are unaware of this obligation — if the surgery quotes a fee, point them to the regulation.

The certificate does not need to name a specific diagnosis. It certifies the level of impairment, not its cause.

Backdating Up to Six Years

SMI disregards can be backdated up to six years under the Limitation Act 1980, provided the person satisfied both conditions (medical certification and qualifying benefit) throughout the backdating period. The qualifying benefit is the typical bottleneck — you need to show that benefit entitlement existed continuously over the period you are claiming for.

Six years of backdated council tax on a Band D property in Northumberland can exceed £12,000. Even two or three years of backdating represents a substantial refund if the person was the sole occupant.

How to Apply in Northumberland

Contact the council tax section at Northumberland County Council — by phone on 0345 600 6400, by email to [email protected], or by post to County Hall, Morpeth, NE61 2EF. You will need to provide:

• The completed GP certificate
• Proof of the qualifying benefit (award letter from DWP)
• Details of when the conditions were first met, for backdating purposes

The council also has a dedicated SMI application form (form reference DISCSMI) available from the council tax section.

SMI and Council Tax Support Together

If the person with SMI also qualifies for council tax support, the SMI disregard is applied first. This can change the household type used in the income band calculation — for example, if a couple's household becomes a single-person household after one partner is disregarded through SMI, the single-person income thresholds apply instead of the couple thresholds.

The Northumberland Council Tax Reduction guide includes a screening section that covers SMI alongside every other statutory discount, helping families identify which reliefs to claim before applying for council tax support.

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