Council Tax: exemptions
Council Tax: Class J exemption
Class J - people providing care
A property is exempt from paying council if it is empty 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 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 care for that person, (i.e. you cannot have moved anywhere else in between leaving the property and moving to care for that person).
How to apply
You need to tell us:
when you moved.
the address you moved to
whom you are caring for
why that person requires your care
you must confirm whether the move is permanent
The council reviews this exemption periodically during the year to ensure our records are up to date; however, you are legally obliged to tell the council within 21 days of any changes that may affect the reduction (ie someone moves in, or you sell the property).
Frequently asked questions
Q. Is there a time limit for how long this exemption lasts?
A. No, as long as the property is empty and you are still caring for another person, the exemption will continue to apply.
Q. Does the property have to be unfurnished to qualify?
A. No. The property can be furnished or unfurnished
Q. I am moving out temporarily to look after my relative whilst they are recovering from an illness. Do I qualify?
A. Unfortunately not, to qualify for exemption the move must be permanent. You must have left the property to care for someone, and have no intention to return.
This is a general guide to Council Tax and is not a substitute for the relevant statutes and regulations.
Date reviewed: 06/11/2015