hi, i am trying to understand the rules regarding CT discount for severe mental impairment (SMI). Client has a certificate issued in 2004 confirming SMI from 2001, but AA was only claimed from 2003.

One of benefit eligibility criteria states: 'over state pension age and would have been entitled to one of the above benefits if under state pension age' (DRH p.54) The above benefits are AA, DLA MRCC/HRCC, B, SDA, IS with a disability premium and disability element of WTC.

Client was over state pension age and arguably would have been entitled to AA if had claimed - but is this situation covered? Can CT disregard be applied from 2001?