Unoccupied property Council tax exemptions

Properties unoccupied due to occupier permanently resident in a care/nursing home(exempt class E)

Properties where the taxpayer has taken up permanent sole, or main, residence in a care/nursing home or hospital may be exempt from Council Tax.

The exemption will take effect from the date that the taxpayer vacates the property permanently and is granted on the understanding that there is no intention to return to the property.

In the event that a hospital or care home resident does return to the property, the exemption will be cancelled and a Council Tax charge reinstated from the original date of vacation.

Please provide a letter from the nursing/care home confirming the placement is permanent and the date the person became resident. 

If you think that your property or your current situation falls under this exemption please apply for a council tax exemption using our online form.

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