A property is exempt from paying council if it is empty because the only person whose name appears on the Council Tax bill has moved elsewhere to provide care.
The person whom is being cared for must require care for one of the following reasons:
- Old age
- Past or present alcohol or drug dependence
- Past or present mental disorder
You must have left the property to provide care elsewhere, and you cannot have moved anywhere else in between leaving the property and moving to receive that care.