Class E - People who have gone into a hospital or home to receive care

If your home is unoccupied because you have gone into a hospital, nursing or care home, you do not have to pay council tax on it.

This exemption applies where a property is left unoccupied because the person responsible for paying the council tax (and who lives there as their only or main home) has gone into a hospital, a nursing home or a care home to receive care.

The exemption applies:

  • Where the person has changed their main home

The exemption does not apply:

  • If the stay in a hospital or a home is temporary and where the person expects to return home at some point
  • If  the person has gone to live with someone else, or has moved somewhere that is not regarded as a hospital or home, to receive similar care.  In this case, Class I exemption may apply

Exemption time limit

There is no time limit on this exemption. It remains active for as long as the property is unoccupied and the person liable to pay the council tax remains in care.

To apply for an exemption

Complete the online Council tax exemptions and enquiry form.

You need to include:

Details about the where the person is receiving care and when they moved there.

 
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