Apply for a Council Tax exemption if a property's empty because someone's moved out to receive care

A property is exempt from Council Tax if it's empty because the person who lived there has moved out to receive care.

If you still live in the property, you could apply for a discount as an unpaid carer.

This exemption does not apply if the person has moved into a care home or hospital. Apply for a discount if someone's moved into a care home or hospital.

The person who's moved out must:

• have been liable for Council Tax at the property
• have lived in the property as their sole or main home
• be permanently living with someone else to receive care
• not have returned to live in their property since moving out
• not have lived anywhere else in between moving out of their home to where they're living now

They must need care because of:

• old age
• a disability
• illness
• past or present alcohol or drug dependency
• a past or present mental health condition

You must apply for this exemption, you will not get it automatically.

Who can apply

The person who's receiving care, a family member or a representative can apply.

What you need to apply

You’ll need your 8-digit Council Tax account number. It’s shown at the top of your most recent Council Tax bill. 

The form may ask you to upload proof that you're eligible for a discount. 

Proof we need

Information that shows the person has moved out. Depending on the situation, we need:

• copies of utility bills showing their accounts are closed (required)
• confirmation that the property is actively on the open sales market - this can be a link to the property listing (if applicable)
• a copy of a Deed of Surrender to show that their tenancy has ended (if applicable)

Information that supports why the person needed to move out to receive care. For example:  

• hospital discharge papers  
• a letter from a doctor

If you're applying on behalf of the person who's moved out to receive care, we also need either a:

• certified copy of lasting power of attorney
• completed Council Tax authority to discuss form

Apply

You must answer all the questions on the form even if you know which discount you’re applying for. 

What happens next

It can take up to 21 days for us to process your application and decide if you're eligible.

We may ask you for more proof.

If you're eligible for the exemption, we'll send you an updated bill.

You must tell us within 21 days about any change in your circumstances that may affect your entitlement to a discount or exemption. If you do not tell us, you could get a £70 fixed penalty.

If we decide you're not eligible, you can appeal our decision.