An unoccupied property where the usual occupant has gone to live with someone else to receive care or has entered an institution not regarded as a care home or hospital is exempt from Council Tax.
To be eligible for the exemption, the person must be living elsewhere to receive personal care due to one of the following:
- old age
- alcohol or drug dependence
- mental disorder.
The unoccupied dwelling must previously have been the sole or main residence of the absent person.
The absent person must also have been absent for the entire period since last living in the property.
How to apply
You need to download and complete the application form and send it to the address on the form.
Please note - The exemption can be applied for by a representative of the taxpayer.