I have a client who has been granted an SMI Exemption for council tax backdated to an award of PIP.
He is contesting payment of council tax prior to the period when he was awarded PIP – he was on ESA support group during the period for which he was charged council tax and his GP has stated his mental incapacity covers this period as well and has certified as such to the council. According to council website, this is accepted as a qualifying benefit for the purposes of the exemption so will challenge on that basis. However, when I look at the Council Tax (Discount Disregards) Order 1992 and amendments I cannot clearly find that ESA is included (although UC WC is included). Am I missing something?