Skip to content

Council Tax

Class U - Properties occupied solely by severely mentally impaired person(s)

This class relates to dwellings where the only residents are severely mentally impaired. These persons are considered if:

  • they have severe impairment of intelligence
  • they have severe impairment of social functioning
  • the impairment seems to be permanent

Impaired persons must be certified as such by their doctor, or a medical practitioner with knowledge of their illness. They must state that he or she is severely mentally impaired.

As well as this they must also be entitled to receive one of a number of benefits including:


This exemption is requires input from a Registered Medical Practitioner.

Class U application form 1

Class U application form 2

- Printable versions. You will also need to send us proof of your qualifying benefit