Class E - Properties Left Empty by Patients Living in a Hospital, Hostel, Nursing or Care Home
Properties left unoccupied because the council taxpayer is now permanently resident in a hospital, hostel, nursing or care home are exempt form Council Tax. This exemption is only due when the situation is permanent, or thought to be permanent. When the person is staying temporarily in hospital, or in respite care, the exemption would not apply.
To apply for this exemption please contact Revenue Services to advise us of:
- The date the person left their own home to permanently live in a hospital, hostel, nursing or care home
- The address where the taxpayer is now living
- A contact name and address
All exemptions are reviewed periodically and we will need to contact someone to confirm that the exemption is still due.
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