Occupier moved in or out to receive or provide care Council Tax exemption

Unoccupied because the owner or tenant has moved out to receive care 

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
• person with a disability 
• 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.

Apply for a Council Tax Discount or Exemption

Unoccupied because the owner or tenant has moved out to provide care 

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

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

• old age
• person with a disability
• illness
• past or present alcohol or drug dependence
• past or present mental disorder.

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

For both exemptions we will need you to tell us:

• date of move
• the address you moved to receive or provide care
• the name of the person being cared for 
• the reason care is required
• you must confirm whether the move is permanent or temporary.

Apply for a Council Tax Discount or Exemption

The information provided is intended as guidance only and is not a full statement of the law. 

There are various discounts that you may be able to claim to reduce your bill. If you claim a discount and your circumstances change you must let us know within 21 days of the change or face a penalty.