Blog

All articles about Council Tax Exemptions for Severe Mental Impairment and Disability in Scotland.

Appeal Council Tax SMI Decision Scotland

How to appeal a refused SMI council tax claim in Scotland — the Section 81(4) grievance notice, the Local Taxation Chamber tribunal, deadlines, and what evidence to prepare.

Care Home Council Tax Exemption Scotland

Council tax rules when a parent or relative moves into a care home or hospital in Scotland — Class 5 exemptions, empty home premiums, and how to avoid surprise bills.

Carer Disregard Council Tax Scotland

How the live-in carer disregard works for council tax in Scotland — the 35-hour rule, the partner exclusion, and how it stacks with the SMI disregard.

Council Tax Class 23 Exemption Scotland

How the Class 23 council tax exemption works in Scotland — when a property occupied only by severely mentally impaired residents gets a 100% exemption.

Council Tax Exemption Dementia Scotland

How to claim a council tax exemption or discount for dementia in Scotland — Alzheimer's, vascular dementia, Parkinson's, stroke, and other qualifying conditions.

SMI Council Tax GP Certificate Scotland

How to get your GP to sign the severe mental impairment council tax certificate in Scotland — what the form requires, what to do if they refuse or charge a fee.