Class I - Properties Left Empty by People Living Elsewhere to Receive Care
Properties left empty because the owner or tenant has gone to live elsewhere to receive care are exempt from payment of Council Tax.
The person must be living elsewhere to receive personal care due to old age, disablement, illness, past or present alcohol or drug dependence, or past or present mental disorder.
The exemption will only apply where the person now living elsewhere to receive care, was the last actual occupier of the property and would still be the person otherwise liable to pay the council tax.
To apply for this exemption, please write to Revenue Services to advise us of:
- The date the property was vacated
- The reason why the person requires care
- Their current address
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