Class E exemption (unoccupied dwelling due to person now living in a residential care home)

Record details

Details of exemption

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.

The property must have previously been the home 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 as long as the person whose name appears on the bill is resides permanently in residential care.

How to apply

We are in the process of improving our online services and currently do not offer an online facility to claim this exemption. We apologise for any inconvenience.

You can apply for the exemption by e-mailing revenueservices@northampton.gov.uk . Please let us know:

the date the property became empty
the address of the residential care home, nursing home, or hospital where you are now living
if you would like us to correspond with a family member, friend or solicitor please provide their details.
you must confirm whether or not you intend to return to the property

We may contact you if we need any more information to help us determine whether you qualify for the exemption.

What happens if I qualify for exemption?

We will send you a new bill showing you we have granted the exemption. If you are due a refund it will be automatically sent to you.

At the start of each year we will send you a new bill showing you that the exemption is to continue, and to ensure that our records are accurate we will contact you periodically and ask you to confirm that there have been no changes.

You have a legal responsibility to advise the council within twenty-one days of any changes in circumstances that may affect your entitlement to the exemption. Examples of changes would be if you sell the property or if someone moves in.

Frequently asked questions

Q. My parent has gone into respite care in a residential care home for four weeks. Do they qualify for an exemption?

A. Unfortunately not. The exemption can only be granted if a person has permanently moved into residential care. As your parent intends to return they will continue to be charged Council Tax at their home address

Q. I am moving permanently into residential care, but as I cannot take my furniture with me the house will remain furnished until sold. Can I have a reduction in Council Tax?

A. Yes, as you have no intention to return to the dwelling you will be exempt from paying Council Tax on it regardless of whether it is furnished or not.

Q. My parent has gone into residential care for a two month trial period. If they like the care home they will remain there but if not, they may come home. Is there any reduction available?

A. Whilst it is undecided whether your parent will stay in residential care or not, they will still be charged Council Tax at their home. If they decide to stay there we will grant the exemption from the date they first went into care. Please make sure you keep the council advised.

Q. I have been told that I will have to stay in hospital for four weeks. Can I have an exemption from Council Tax?

A. The exemption only applies when 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.

Date last reviewed: 06/11/2015