A property that is left unoccupied by a person who has moved to provide care for someone else is exempt from Council Tax.
You will be exempt if the unoccupied property was your sole or main residence, and you have moved to provide care for someone because of:
The move must be of a permanent nature. You do not have to live in the same property as the person receiving your care. However, it is essential that you are better able to provide care from your new property than you could have done at the exempt property.
You must have left the property to provide care and cannot have lived elsewhere in between leaving the property and moving to provide care.
You need to tell us:
To apply for this reduction please supply the details required by:
Find out further information about care discounts.