Exemption criteria

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.

Exemption conditions

To be eligible for the exemption, the person must be living elsewhere to receive personal care due to one of the following:

  • old age
  • disablement
  • illness
  • 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.

Apply for an exemption where the occupant is living away to receive care

Related exemptions and discounts

A person living elsewhere to provide care may also be eligible for the Class J exemption or the carers or care workers discount.