Empty property exemptions

Empty property due to occupant providing care elsewhere

You may be exempt from council tax if you have left your home empty to provide care and it was previously your sole or main residence.  You must continuously be the carer since vacating your home.

The person you are caring for must be in need of this care due to one of the following:

  • old age
  • disablement
  • illness
  • past or present alcohol or drug dependence
  • past or present mental disorder

You must be able to provide the care at your new home rather than from the exempt property but this doesn't need to be the same home as the person receiving care. This doesn't include people who spend only short periods away from your main home to provide care.


To apply you will need to:

  1. Download and complete the application form
  2. Scan the completed refund form using either a scanner or taking a picture of it using your mobile phone
  3. Send the scanned/pictured image to your computer eg by email or text
  4. Attach the documents and answer all of the questions on the evidence form

Supporting documents

You will need to provide proof of the following:

  • a change to the property e.g. up for sale or end of tenancy
  • Carer's allowance