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Scottish Parliamentary Elections - 7 May 2026

To vote in the Scottish Parliament elections you must be registered to vote by Monday 20 April. Register online or find out more information about the election by visiting 2026 Scottish Parliament election by using the link above.
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  2. Council Tax and Benefits
  3. Council Tax
  4. Council Tax Discounts, Exemptions and Reductions
  5. Exemptions
  6. Occupied Property Exemptions
  7. Persons with Severe Mental Health Difficulties

Persons with Severe Mental Health Difficulties

You may be entitled to a Council Tax exemption if all residents in the property have severe mental health difficulties.

All residents in the property must be a qualifying person for an exemption to be awarded.

If an exemption is awarded it will end on the date any new resident in the property is not a qualifying person.

You must tell us immediately of any change in the household circumstances.

 

How to apply:

All residents in the property must complete and return the SMI Form (PDF, 158 KB)(opens new window).