Unoccupied properties

If you have left your property permanently in order to provide care for someone, and your property is left unoccupied, your property is exempt.

You must be providing care to someone who requires the care due to old age, disability, illness, past or present alcohol or drug dependence or past or present mental disorder.

Apply to have a property exempted from Council Tax due to providing care here Former occupant has left to provide care

You may also be exempt from paying Council Tax at the property where you provide care.