Council Tax Reduction for Mental Health and Disability 2026: SMI Exemption, Discounts and How to Claim
People with severe mental impairment (SMI) are fully disregarded for council tax — meaning a household with one SMI person and one non-SMI adult qualifies for the 25% discount. A sole SMI occupant pays zero. This GOV.UK-validated guide covers SMI, the disability reduction, and adapted property