Liable person providing care elsewhere

This exemption applies where the owner or tenant has left a property unoccupied, having changed their place of residence in order to provide personal care for someone else.

The same conditions with regard to the reasons for the need for care apply as in Class I.

The relevant absentee (the carer) need not be living in the same dwelling as the person who is in need of care but it is essential that the relevant absentee is better able to provide care from their new home than could have been provided from the exempt property.

The person providing care does not have to fulfil the discount disregard criteria for care workers. The unoccupied dwelling must previously have been the sole or main residence of the absent person, who must have been a relevant absentee for the whole of the period since last living in the property.

How do I apply?

Apply for a council tax exemption

Upload further evidence to support your application