Council tax discounts for ‘severe mental impairment’

I am grateful to MSE for the guidance on reclaiming council tax for SMI which my wife picked up from Alzheimers UK seminar last autumn. It's one of those things which you look at, think that's nice, I'll try and do it sometime. Then put it down and forget all about it, unfortunately.

However, come November2017, I came across it again and decided now is the time, and as Mum (SMI - dementia sufferer) and I were passing the Redditch Borough Council offices, we called in and asked for the forms. Readily available at Reception.

Completed and submitted them in person on 7 Nov, and immediate disregard was applied there and then from that date for the rest of the financial year. I said while grateful, we expected more than half a year, and that we would appeal, and so they seemed to accept appeal as lodged, and we waited until early December, but heard nothing further, until we called in again.

We were told we had to provide GP's certificate for further restitution of tax paid, and so we got certificate that A) cerebrallar stroke in 2008; impairment of mental abilities from that date to the present date; C) further exacerbation by other medical issues since, and in the first week of January 2018 we presented to the Council, again in person, along with the two DWP letters dated 2008 and 2017 notifying award of attendance allowance. Within a week or so a new Tax Demand Notice for each of the years from 2008 until 2017 came through the post showing total refund for each year.

Within days the full amount - over £7008 (seven thousand and eight pounds) - was credited to Mum's bank account. This is comprised of 50% discount of her share of the tax while Dad was alive until 2012, and 100% disregard thereafter, as she lives alone.

Once the Council got onto the right track, there was no resistance to the claim and the appeal, and although not bending over backwards to help, it was straightforward and without rancour. From start to finish, it was less than two months to resolve

First and foremost, this is not a windfall, like the Lottery, this is restitution of monies unlawfully demanded by the Taxation Authority while the statute says the payer is disregarded, and it is bordering on fraudulent for the Authority to keep it. The Taxation Authority is collecting taxes in your name and my name, and cannot be seen to collect unlawfully at the expense of SMI persons.

Second, and this is my personal opinion only, the full amount has to be repaid without statutory limitation because it has been unlawfully demanded, and the amounts demanded are all recorded however long ago is applicable, and thus can be restituted, i.e. the tax band values must easily be found in the Council's audited accounts. This is converse of the limitation on Tax backdated demand, because it is presumed that it has occurred by an oversight of the Authority, and where it is not easy to certify the correct amount for too great a period.

Third, this money now allows Mum to continue to live in the security and safety of her own home without being a drain on the NHS/social welfare system.

As I said, many thanks go to MSE.