Class J - Properties Left Empty by People Living Elsewhere to Provide Care to Another Person
Properties left empty because the owner or tenant has gone to live elsewhere to provide care to another person are exempt from payment of Council Tax.
The person must be living elsewhere in order to provide personal care to someone in need of care due to old age, disablement, illness, past or present alcohol or drug dependence, or past or present mental disorder. The care provider does not have to be actually living with the person to whom they are providing personal care, they could live nearby. However the carer must be in a better position to provide care from their new address than they were from their old address.
The exemption will only apply where the person, now living elsewhere to provide 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 that your property was vacated
- Your forwarding address
- The name and address of the person being cared for
- The reason why the person requires care
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