Original: If all the people who live in a property are severely mentally impaired, the property is exempt, unless the property is a 'house in multiple occupation', where the landlord, not the tenants, is responsible for the Council Tax bill.
Simplified: If all the people who live in a property are severely mentally impaired, the property is exempt, unless the property is a 'house in multiple occupation', where the landlord, not the tenants, is responsible for the Council Tax bill.
Simplified: If all the people who live in a property are severely mentally impaired, the property is exempt. However, if the property is a 'house in multiple occupation',  the landlord, not the tenants, is responsible for the Council Tax bill.
Simplified: If all the occupants at a property are severely mentally impaired, the property is exempt, unless the property is a 'house in multiple occupation', where the landlord, not the tenants, is responsible for the Council Tax bill.