Moving To Provide Or Receive Care

If you leave your property to provide care for others, or if you leave your property to receive care, you could be exempt from Council Tax

Moving To Provide Or Receive Care

If you leave your property to provide care for others, or if you leave your property to receive care, you could be exempt from Council Tax.

This means you now have your sole or main residence at another address, leaving your previous main residence as empty. Council Tax is normally payable on unoccupied properties. However, there are exemptions, for example where you have left to provide personal care to someone else. 

The Health and Social Care Act 2008 (Regulated Activities) Regulations 2014 describes personal care as:-

(a)physical assistance given to a person in connection with—

(i) eating or drinking (including the maintenance of established parenteral nutrition),

(ii) toileting (including in relation to the process of menstruation),

(iii) washing or bathing,

(iv) dressing,

(v) oral care, or

(vi) the care of skin, hair and nails (with the exception of nail care provided by a person registered with the Health and Care Professions Council as a chiropodist or podiatrist pursuant to article 5 of the 2001 Order), or

(b) the prompting, together with supervision, of a person, in relation to the performance of any of the activities listed in paragraph (a), where that person is unable to make a decision for themselves in relation to performing such an activity without such prompting and supervision;

If you move elsewhere to provide care

If you leave your home to provide care for someone (as described above) due to old age, disability, illness, alcohol or drug dependency or mental illness then your former home is exempt from Council Tax. Your property may be left furnished and is exempt from Council Tax until sold or the tenancy ends, providing it remains unoccupied.

The property of the person you move to care for

If the person you move to provide care for (as described above) is already entitled to a 25% sole occupancy discount, they will not automatically lose their discount if you move in to care for them.

If you move elsewhere to receive care

Your former home is exempt from Council Tax. This applies regardless of whether you move to a care home, hospital or to someone else’s house to be looked after. Your former home may be left furnished and is exempt from Council Tax until sold or the tenancy ends, providing it remains unoccupied. 

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