Class U

The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) Order 1995

Class U: a dwelling occupied only by a person or persons who is or are severely mentally impaired within the meaning given in paragraph 2 of Schedule 1 to the Local Government Finance Act 1992 and who would but for this Order be liable to pay the council tax

Premises occupied solely by person(s) who are Severely Mentally Impaired

Any premises which are solely occupied by a person or persons who is /are Severely Mentally Impaired

In order to be regarded as Severely Mentally Impaired the person (s) must satisfy the following conditions:

1. The person has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent and

2. The person obtains a certificate duly signed to the effect by a registered medical practitioner and

3. The person is in receipt of any of the following qualifying benefits:

1. •  Incapacity benefit under s.30A of the Social Security Contributions and Benefits (SSCB) Act 1992.

   • Attendance allowance under s.64 SSCB Act.

   • Severe disablement allowance under s.68 SSCB Act.

   • The care component of a disability living allowance payable either at the highest rate or at the middle rate under s.71 and s.72 SSCB Act.

   • An increase in the rate of disablement pension under s.104 SSCB Act.

   • A disability working allowance under s.129 SSCB Act for which the qualifying benefit is:

   1. 1. one falling within s.129(2)(a)(I) or (ii) ,or

      2. income support, and the applicable amount formerly payable included a disability premium

   • An unemployability supplement under Part I of Sch. 7, SSCB Act

   • A constant attendance allowance under article 14 of the Personal Injuries (Civilians) Scheme 1983 or article 14, Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 1983.

   • An unemployability allowance under article 18 of either of the provisions referred to immediately above.

   • Income support where the applicable amount includes a disability premium.

   • Incapacity benefit under ss.40 and 41 of the SSCB Act 1992

PLEASE NOTE THAT THE COUNCIL TAX LEGISLATION HAS NOT BEEN UPDATED FOR CHANGES IN WELFARE BENEFITS SINCE THE ORIGINAL REGULATIONS IN 1993

It should be noted that the exemption only applies where the premises are occupied only by person(s) who are Severely Mentally Impaired and where the persons would be liable for Council Tax if not for the examption being applied. In effect this means that the exemption cannot be given where an owner would be liable (liability for prescribed owners) such as Houses in Multiple Occupation and Residential Care Homes.

Alterations have been made to the exemption from 1999 in order to allow for Students to reside in the premises and still allow an exemption under Class U

The Council will accept applications for exemption being made by an authorised representative of the taxpayer.

The Council will require a written application and supporting documentation must include a certificate signed by a medical practitioner and confirmation in respect on any of the qualifying benefits