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

People who are severely mentally impaired are not included when working out council tax and can get an exemption.

Before you start

We will ask you to provide details of your registered medical practitioner (G.P.) Please have these details ready. Also, you will be required to upload evidence that the person who is severely mentally impaired is in receipt of one of the qualifying benefits listed below.

The person who is severely mentally impaired must also be getting one of these benefits:  

• Incapacity Benefit
• Employment and Support Allowance
• Attendance Allowance
• Severe Disablement Allowance
• The daily living component of a Personal Independent Payment (PIP) paid at any rate
• The care component of a Disability Living Allowance paid at the highest or middle rate
• An increase in the rate of Disablement Pension (where constant attendance is needed)
• Disability Working Allowance
• An unemployability supplement
• Constant Attendance Allowance with Disablement Benefit or War Disablement Pension
• An Unemployability Allowance
• Income Support which includes a disability premium.
• Universal credit (where a person has limited capability for work or work-related activity)

You will need

We will ask you to upload benefit documents.

If you are acting on behalf of a person who is severely mentally impaired, please upload a copy of the power of attorney, or other evidence that shows you are allowed to make decisions for them.

Uploading supporting documents

We may ask you to upload some documents.

• Accepted file types: Word (docx), Acrobat (pdf), Excel (xlsx), Plain text (txt)
• Zip files cannot be uploaded
• We also accept photos taken on phones and tablets and the following image file types - jpeg, gif, png
• There is a maximum individual file size per document of 50MB

What happens next

We will write to your GP.

If you are unable to upload benefit documents, we will write to you asking for more information.

We will write to your doctor and will advise you accordingly when we receive a response. This process can take some time, but if you have not heard back from us within 60 days, you may wish to contact us via www.ealing.gov.uk/counciltax or revenuesscanning@ealing.gov.uk or call our customer services department on 020 8825 7050.