FOI Request - Council Tax Severe Mental Impairment Disregards

Request 101003203982

Please can you tell me the number of households within your council who, at or around 1st January 2023:-

1. Are receiving Council Tax SMI Discount.

2. Are receiving Council Tax SMI Exemption

On receipt of the appropriate application and having met the criteria of both receipt of a Qualifying Benefit and Certification by a Medical Practitioner stating when the person first had SMI,

Do you:-

a) Backdate to the date of receipt of both qualifying criteria?

Or b) Backdate to the date Certified by the Medical Practitioner?

Response 27-01-2023

1. As at 31st December 2022 there were 157 Council Tax accounts with persons disregarded due to severe mental impairment.
2. As at 31st December 2022 there were 405 Council Tax accounts in receipt of SMI exemption.

As a general rule we would do a) Backdate to the date of receipt of both qualifying criteria