Carers and people receiving care

 

When someone moves into a care home

This exemption applies to unoccupied properties where the owner or tenant of a property has their sole or main residence (their home) in a residential care home, nursing home, hospital or hostel in which they are receiving care or treatment. 

The property must have previously been the main residence of the person who is now living in residential care, a nursing home, or hospital, and they must have been living there since they moved out of the dwelling.

The dwelling can be exempt regardless of whether it is furnished or unfurnished and will qualify for the exemption if the person whose name appears on the bill resides permanently in residential care.

This does not include people who spend only short periods in a hospital or care home and intend to return home. The hospital, nursing or care home must be their main home. Apply

 

If a person is living somewhere else to receive personal care

 A property is exempt from council tax if it is unoccupied because the person whose name appears on the council tax bill had to leave the property permanently to live elsewhere to receive care.

The person being cared for must require care for one of the following reasons:

  • Old age
  • Disablement
  • Illness
  • Past or present alcohol or drug dependence
  • Past or present mental disorder.

The person who has vacated must have left the property to receive care elsewhere and cannot have moved anywhere else in between leaving the property and moving to receive that care. Apply

 

Moving elsewhere to give care

A property is exempt from council tax if it is unoccupied because the person whose name appears on the council tax bill had to leave the property permanently to live elsewhere to provide care for someone.

The person being cared for must require care for one of the following reasons:

  • Old age
  • Disablement
  • Illness
  • Past or present alcohol or drug dependence
  • Past or present mental disorder

The person who has vacated must have left the property to care for that person, (i.e. cannot have moved anywhere else in between leaving the property and moving to care for that person). Apply

 

Discount for Carers

If you are a carer or have a carer living with you, we can reduce your bill by 25% or 50% depending on how many people aged 18 or over live in your property and whether those people are counted for Council Tax purposes.

  • If all but one resident is not counted, we’ll reduce your Council Tax bill by 25%.
  • If all residents in the property aren’t counted, we’ll reduce your Council Tax bill by 50%

There are two types of carer (as defined by council tax legislation), the “unpaid carer or relative” and the professional carer.

Either could be entitled to a reduction in their Council Tax provided the following criteria are met.

The unpaid carer or relative

A person will be disregarded if they are:

  • providing care to a person who is in receipt of

    i. an attendance allowance under section 65 of the Social Security Contributions and Benefits Act 1992(2)*

    ii. the highest or middle rate of the care component of a disability living allowance under section 72(4)(a) of that Act*

    iii. an increase in a constant attendance allowance under the proviso to article 14 of the Personal Injuries (Civilians) Scheme 1983(3), or under article 14(1)(b) of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 1983(4)

    iv. an increase in the rate of his disablement pension under section 104 of that Act

    v. the standard or enhanced rate of the daily living component of personal independence payment under section 78(3) of the Welfare Reform Act 2012
  • resident in the same dwelling as the person to whom they are providing care
  • providing care for at least 35 hours a week on average
  • or if the person for whom they are providing care is over 18 years old and is not the spouse or partner of the carer, or they are providing care to a child under the age of 18 years and they are not the parent of this child

Apply

The professional carer

A person will be disregarded if they are:

  • engaged to provide care and support to a person on behalf of either a local authority, the Common Council of the City of London, the Council of the Isles of Scilly, the Crown or a charitable body
  • employed by a person to whom they are providing care and they were introduced by one of the above
  • employed to provide care for at least 24 hours a week, and are paid no more than £44 per week
  • resident in premises provided either by the relevant body (i.e. the charity) or by the person to whom they are providing care

Apply