Moving to provide or receive care
If you leave your property to provide care for others, or if you leave your property to receive care, you may be exempt from Council Tax.
Find out if you’re eligible
You must have your sole or main residence at another address, leaving your previous main residence as empty. Council Tax is normally payable on unoccupied properties, but there are exemptions, for example where you have left to provide personal care to someone else.
Personal care is:
- physical assistance given to a person in connection with:
- eating or drinking (including the maintenance of established parenteral nutrition)
- toileting (including in relation to the process of menstruation)
- washing or bathing
- oral care.
- the care of skin, hair and nails (except for nail care provided by a person registered with the Health and Care Professions Council as a chiropodist or podiatrist pursuant to article 5 of the 2001 Order)
- the prompting, together with supervision, of a person, in relation to the performance of any of the activities listed in paragraph (a), where that person is unable to make decisions for themselves relating to performing such an activity without such prompting and supervision.
Here is the link to the government regulations The Health and Social Care Act 2008 (Regulated Activities) Regulations 2014.
If you move elsewhere to provide care
If you leave your home to provide care for someone (as described above) due to old age, disability, illness, alcohol or drug dependency or mental illness then your former home is exempt from Council Tax. Your property may be left furnished and is exempt from Council Tax until sold or the tenancy ends, providing it remains unoccupied.
The property of the person you move to care for
If the person you move to provide care for (as described above) is already entitled to a 25% sole occupancy discount, they will not automatically lose their discount if you move in to care for them.
If you move somewhere else to receive care
Your former home is exempt from Council Tax. This applies regardless of whether you move to a care home, hospital or to someone else’s house to be looked after. Your former home may be left furnished and is exempt from Council Tax until sold or the tenancy ends, providing it remains unoccupied.
How to apply
To apply for an exemption, please complete our form. You’ll need to know your Council Tax account number.
If you need any help with completing the form, please contact us.