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Person in Long Term Care

You may be entitled to a Council Tax exemption if the person(s) liable to pay Council Tax is in long term hospital care or becomes a care home resident.

How does the property qualify for an exemption?

The unoccupied property can be furnished and liability for Council Tax is the responsibility of a person(s) who:

  • have become a resident in a care home on a permanent basis, or
  • have been admitted to hospital on a "long term" basis.

For Council Tax purposes, "long term" usually means:

  • The patient is admitted to hospital on a permanent basis, or
  • The patient is not expected to be discharged from hospital, or
  • The patient is expected to be discharged from hospital to become a permanent care home resident, or
  • A decision has been made that the patient will likely remain in hospital for more than 52 weeks.

If the patient is not in hospital on a "long term basis" and intends to return to their home address they will not be eligible for this exemption.


How long will the exemption last?

The exemption will last for as long as the qualifying conditions exist.


How to apply:

To apply you should download, complete and return the  long term care discount form [129KB] .