Overview

• Eligibility hinges on a medical certificate confirming permanent severe impairment of intelligence and social functioning and proof of claiming benefits such as Attendance Allowance, Universal Credit or Personal Independence Payment.
• Medical conditions meeting the SMI definition include dementia (including Alzheimer’s), Parkinson’s, multiple sclerosis, cerebral palsy, severe learning difficulties, severe stroke and schizophrenia.
• Tax relief varies by household composition with 100% exemption for those living alone, 50% off for those with an adult carer or other disregarded occupants and 25% off when sharing with one non-disregarded adult.
• Local authorities exercise discretion over application processing and backdating provisions, with some offering up to six years of retroactive relief.
• Uptake remains low as many eligible households remain unaware of the relief, prompting a government consultation to rename and streamline the scheme.