Unoccupied properties
Former occupant is in a residential home or long term patient in hospital
If the owner or tenant of a property is permanently living in a hospital, residential care home or nursing home and will not be returning to the property, then the property may be exempt from Council Tax.
When a person has gone to live with someone else permanently in order to receive care and their property is left unoccupied, their property may be exempt.
The person must be receiving care due to old age, disability, illness, past or present alcohol or drug dependence or past or present mental disorder.