Occupied or Periodically Occupied properties

A property that is occupied solely by person(s) who has a Significant Cognitive Impairment (SCI) 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  

Properties occupied solely by person(s) who has a Significant Cognitive Impairment (SCI) Properties occupied solely by person(s) who are severely mentally impaired