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Exemption criteria

A furnished but unoccupied property may be exempt from council tax if the former resident is a patient in a care home or hospital.

Exemption conditions

The exemption applies if the:

  • owner or tenant of the property has their sole or main residence in a hospital or residential care home, nursing home or hostel in which they are receiving care or treatment
  • unoccupied dwelling was previously the sole or main residence of the absent person
  • absent person has been absent for the entire period since last living in the unoccupied property
  • move is permanent with no intention to return.

How to apply

You need to download and complete the application form and send it to the address on the form.  

Apply for an exemption for a former resident in a home or hospital

Related discounts

If the conditions are met but there are other people living in the property, the residents may be entitled to a council tax discount for patients in homes or hospitals.