Away giving or getting care
An unoccupied property may be exempt if the person liable for paying the Council Tax bill is away giving or getting care.
Away to give care
To qualify, the person must have moved to provide care more easily and now live with or live closer to the person they’re caring for.
Away to get care (class I)
To qualify the care must be needed because of old age, disability, illness, drug or alcohol dependence or mental illness. The care can’t be provided in a care home or hospital.
Permanently living in a residential care home, nursing home or hospital (class E)
The exemption only applies if the move is permanent and there is no plan to move back home.