Council Tax exemption if you have moved to provide or receive care

If you leave your property to provide care for others or to receive care, you may be exempt from Council Tax.

Check if you’re eligible

You must have your only 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
  • dressing
  • 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

The Health and Social Care Act 2008 (Regulated Activities) Regulations 2014 has more information about personal care.

If you move elsewhere to provide care

If you leave your home to provide care for someone due to old age, disability, illness, alcohol or drug dependency or mental illness then your former home is exempt from Council Tax.

Your home may be left furnished and is exempt from Council Tax until it is sold or the tenancy ends, as long as it remains unoccupied.

The property of the person you move to care for

If the person you move to provide care for is already entitled to a 25% single person discount, they will not 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 if you move to a care home, hospital or to someone else’s house to be looked after.

Your home may be left furnished and is exempt from Council Tax until it is sold or the tenancy ends, as long as 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.

Please contact us if you need any help with completing the application form.