Exemption criteria

A property that is empty because the owner or tenant moved to care for someone else is exempt from Council Tax.

Exemption conditions

The person in receipt of the care must be in need of this care due to one of the following:

  • old age
  • disablement
  • illness
  • past or present alcohol or drug dependence
  • past or present mental disorder.

The carer must be better able to provide the care at their new home rather than from the exempt property, but they don't need to be living in the same dwelling as the person receiving care.

The carer must have been absent for the entire relevant period from the empty property and the unoccupied dwelling must previously have been their sole or main residence.

Please note - The person providing the care doesn't have to fulfil the Council Tax discount disregard (or exclusion) criteria for care workers.

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 where the occupant is living elsewhere to provide care

Related exemptions and discounts

A person leaving his or her property empty to receive care in another place may also be eligible for a Council Tax exemption under Class I.

A carer may still be able to get a Council Tax discount even if their property doesn't meet the exemption conditions.