Council Tax - exemptions, discounts and increases (unoccupied properties)

You may be able to get an exemption if a property is unoccupied because the last resident has moved out to give or receive care.

The resident has moved to a hospital or care home

If the resident has moved out to receive care in a hospital, nursing home or care home, you must provide proof.

They may qualify for an exemption if:

• the property is now unoccupied, and it was their main home before moving
• the last resident moved to a hospital or care home in Scotland (or a hospital, care home, independent hospital, or hostel in England or Wales) to receive care
• they are still receiving care
• there is no reasonable expectation that they will return home
• they remain liable for the property, either alone or jointly with someone else

Important

• temporary stays in hospital or care homes to receive care do not qualify
• the property must be owned or rented by the person in care. Properties held in trust do not qualify

What you need

Please print our long‑term care certificate, ask the care facility to complete it and upload it with your online application.

The resident has moved out to receive care in someone else’s home

They may qualify for an exemption if:

• the property is now unoccupied and it was their main home before moving
• the last resident moved to someone else’s home to receive care
• they are still receiving care
• there is no reasonable expectation that they will return home
• the person remains liable for the property, either alone or jointly with someone else

Important

• temporary stays in someone else’s home to receive care do not qualify
• the property must be owned or rented by the person in care. Properties held in trust do not qualify

What you need

Supporting evidence may include (but is not limited to):

• a GP letter confirming the medical condition, that there is no reasonable expectation the person will return home and that the care address has been updated with the GP surgery
• a care benefit award letter for both the carer and the person receiving care (if in payment)
• proof that a care package is in place
• proof you have changed your address (for example, with the DWP, your bank, employer, or the NHS)

A reduction may also be available at the property the person has moved to if they receive certain welfare benefits. Full details are available on our Council Tax exemptions and discounts page.

The resident has moved out to provide care in someone else’s home

They may qualify for an exemption if:

• the property is now unoccupied and it was their main home before moving
• the last resident moved to provide care in someone else’s home
• they are still providing care
• there is no reasonable expectation that they will return home
• the person remains liable for the property, either alone or jointly with someone else

Important

• temporary stays in someone else’s home to provide care do not qualify
• the property must be owned or rented by the person providing care. Properties held in trust do not qualify

What you need

Supporting evidence may include (but is not limited to):

• a GP letter confirming the medical condition, that there is no reasonable expectation the person will return home and that the care address has been updated with the GP surgery
• a care benefit award letter for both the carer and the person receiving care (if in payment)
• proof that a care package is in place
• proof you have changed your address (for example with the DWP, your bank, employer, or the NHS)

A reduction may also be available at the property they have moved to if the person they care for receives certain welfare benefits. Full details are available on our Council Tax exemptions and discounts page.