Persons providing or receiving care elsewhere
An exemption can be awarded on an unoccupied dwelling which was previously the sole or main residence of a person who has moved to another place in order to provide or receive care.
The new residence cannot be a hospital, care home or hostel and the care must be for one of the following reasons
- old age
- past or present alcohol or drug dependence
- past or present mental disorder
You cannot have moved anywhere else in between leaving the property and moving to receive or provide that care.