SMI Council Tax Forms Download and Certificate Templates in Scotland

There's No Single National Form

Scotland doesn't have a centralised SMI application form. Each of the 32 local authorities provides its own form, and they vary in format, layout, and submission method. You must use the form issued by the council where the property is located — not where the person currently lives (which matters when someone has moved into a care home but the claim is for their former property).

Most councils publish their SMI form on their website under "council tax discounts and exemptions" or "severely mentally impaired." If you can't find it online, call the council's revenues department and ask them to post or email you a copy.

What Every Form Requires

Despite format differences, SMI applications need the same core information to establish the statutory conditions:

Applicant details — name, address, council tax reference number, and relationship to the person who is severely mentally impaired (if applying on their behalf).

Medical certification section — this is the section your GP or hospital consultant must complete. It requires the doctor to confirm that the named person has a severe impairment of intelligence and social functioning which appears to be permanent, and to state the certified start date.

Qualifying benefit declaration — the specific benefit name, rate, component, and entitlement start date. You attach the official award notice as evidence.

The GP Certificate: What It Must Say

The medical certificate is the most critical document in the application, and the part most likely to be rejected. The doctor's statement needs to match the statutory language:

• The person's full name
• That they have "a severe impairment of intelligence and social functioning which appears to be permanent"
• The date from which the impairment has been present (or is likely to have been present)

A diagnosis such as dementia or cognitive impairment does not by itself establish the statutory test. The certificate should address whether the person's impairment meets the legal definition and when it was, or is likely to have been, present. If your GP is unfamiliar with the form, point them to the medical certification section.

Writing a Cover Letter for the GP

Many GP surgeries see SMI council tax certificates rarely and don't know what's required. A brief cover letter explaining the request — addressed to the GP and included with the form — can prevent misunderstandings and wasted appointments.

Your cover letter should:

• Explain that this is a council tax medical certificate, not a clinical referral
• Reference the statutory obligation under NHS General Medical Services contract regulations — the certificate must be completed free of charge
• Specify that the doctor needs to state the certified start date, ideally as far back as they can clinically justify
• Include the specific form section the doctor needs to complete, with a highlighted line showing where to sign

Keep the tone respectful and factual. Most GPs are happy to help once they understand what's being asked.

Don't Confuse the Application Form with the Council Tax Reduction Form

Scottish councils also offer Council Tax Reduction (CTR) — a means-tested benefit that reduces your council tax based on income. The CTR application form is completely separate from the SMI disregard form. They serve different purposes and follow different rules.

If you're eligible for both, you may need to submit two separate applications. The SMI disregard reduces the headcount and produces a percentage discount or full exemption. CTR then applies against whatever net liability remains after the disregard.

Where to Submit

• Online portals: Glasgow, Edinburgh, Highland, and other councils accept digital submissions with document uploads
• Paper forms: Fife provides printable forms alongside its digital route; other councils may also offer paper submission
• In person: Most council offices accept walk-in submissions, though this is rarely necessary

Always keep a dated copy of everything you submit. If posting, use recorded delivery so you have proof of the date the council received your application.

Our Scotland SMI and Disability guide includes ready-to-use GP cover letter templates, an evidence assembly log, and step-by-step instructions tailored to the application process across Scottish councils.

See more Scotland guides →