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Class E - moved to a care home or hospital to receive care

If a property is left unoccupied by a resident because they have permanently moved to receive care in a hospital, nursing home or residential care home they may be eligible for a Class E Council Tax property exemption.

Who is eligible

The exemption applies to:

  • Any dwelling which becomes unoccupied which was previously occupied by the owner(s) or tenant as their sole or main residence and where the owner(s) or tenant(s) now have their sole or main residence in a hospital or care home.

In the above instances. Owner means the Freeholder or Leaseholder.

In the case of a tenant, the tenancy must be for at least 6 months.

The care home must be providing care and/or treatment on the premises and must be one of the following:

  • Residential Care Home – registered under the Registered Homes Act 1984 or National Assistance Act 1948 OR
  • Run by the Abbeyfield Society or Mental Nursing Home – registered under the Registered Homes Act 1984 OR
  • Nursing Home – registered under the Registered Homes Act 1984b

The exemption starts the day the resident moves into the care setting and the property becomes unoccupied and will last for as long as the conditions above are met.

If the property is unoccupied and will remain furnished until it is sold or let to another tenant the exemption can still be applied as long as the resident is moving to a permanent care setting and does not intend to return.

If a resident moves into a care setting and is uncertain if the placement will be temporary or permanent they will still need to pay Council Tax at the property.

If a resident later decides the placement is permanent, we will go back and apply the exemption from the day they moved into the care setting.

In these circumstances please always keep us advised of what is happening so we can keep the account up to date.

Who is not eligible

The exemption does not apply:

  • If a residents stay in hospital or a nursing/care home is temporary and they intend to return to their original home address.
  • If a resident has moved out to live with someone else or to another setting not considered a hospital, nursing or care home to receive the same type of care. You may be eligible for a Class I exemption instead.

How to apply

To apply for this discount complete the form below.

You will need to upload a letter from the care setting to confirm the resident has been offered a permanent place at the setting to receive care. This can be uploaded inside the application form.

You will need to tell us if anything happens that means the property is no longer exempt such as:

  • Someone else moves into the property
  • The property is being sold or let

Our online application can be found here