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Council Tax Exemptions

Liable person in care home

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.        



ID: 103, revised 02/01/2018