This exemption applies to unoccupied dwellings where the owner or tenant of a dwelling 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. This will be referred to a "care home" in this form.
The property must have previously been the home of the person who is now permanently 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.
Please only complete this form if a house is unoccupied because someone has moved permanently. If there is an intention to return to the property once recovered, no exemption can be granted.
If you are completing this form on behalf of someone else, please ensure you have their permission or are allowed to act on their behalf, for example with power of attorney