Severely Mentally Impaired

In the case of a person who is resident within the premises and is severely mentally impaired a discount disregard can be given please also note the connection with Class U

A person is considered to be severely mentally impaired if :

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

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

• The person is in receipt of (or underlying entitlement to) any of the following qualifying benefits:

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

   2. Attendance allowance under s.64 SSCB Act.

   3. Severe disablement allowance under s.68 SSCB Act.

   4. 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.

   5. The standard or enhanced rate of Daily Living Component of the Personal Independence Payment

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

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

   8. 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

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

   8. 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.

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

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

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

   12. Armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011

   13. Universal Credit (Limited Capability for Work/ Work related Activity) Element.

Because of the complexity of this particular disregard it is essential that the Taxpayer be required to complete an application form . The standard form requires full details to be provided including evidence of benefits received and also a signature of a medical practitioner.

Upon receipt of the application form the officer should ensure that all information is provided and that the form has been completed correctly.