Periodically Occupied properties

Properties occupied solely by person(s) who are severely mentally impaired

A property that is occupied solely by person(s) who are severely mentally impaired is exempt from Council Tax.

This is the 'severe impairment of intelligence and social functioning (however caused) that appears to be permanent'.

A medical practitioner must certify this and the person must also be entitled to one of the following benefits:

Incapacity Benefit
Attendance Allowance
Severe Disablement Allowance
Care Component of the Disability Living Allowance payable at the higher or middle rate under the Act
An increase in the rate of Disablement Pension
Disability Working Allowance
An Unemployables supplement
A Constant Attendance Allowance under the Personal Injuries (Civilians) Scheme 1983 or under article 14 of the Naval, Military or Air Forces (Disablement & Death) Services Pension Order
An Unemployables allowance under the above (8)
Income Support where the applicable amount includes a disability premium