The property is unoccupied because the person who has to pay Council Tax is living in a hospital, nursing home or care home.
Apply for Exemption - Liable person in care home
Please note that to qualify for this exemption the taxpayer must be the owner or a statutory or secure tenant. For example this exemption would not apply if ownership of the property had been transferred by a deed of trust.
The above is only a guide, please contact Revenue Services for further information.