Start your application for a severe mental impairment Council Tax discount or exemption Read our guidance on severe mental impairment Council Tax discounts or exemptions. To apply for a severe mental impairment discount or exemption for Council Tax, we recommend you sign in to your BRUM account. If you do not have a BRUM account, you should create one. Register for an account After registering, you will be taken to your BRUM account, where you will find a link to our Council Tax online services. Sign in to your account Once signed in, you will be able to access our Council Tax online services and complete the relevant form. Sign in You can also .