Council Tax and long-term care

We recognise that long-term care has a major impact on many people's lives. If this applies to you or someone in your household, you may be able to reduce the amount of Council Tax payable by you, or by the person you care for.

There are two types of reductions. Please select the blue links below, to apply for the appropriate discount or exemption. 

• an unoccupied property exemption, if you leave your property to receive or provide long-term care elsewhere
• a carer exemption, for full-time carers and care workers (unpaid or professional) who are resident where they are providing care

If you are receiving care

The following help may be available to you:

• You can apply for a Council Tax unoccupied property exemption, if have left your own home to receive care in a hospital or similar institution (class E), or at the home of a relative (class I). This means you would not have to pay Council Tax for your home while living somewhere else.
• You can apply for a resident carer exemption, if a full-time carer is resident in your home to look after you. This means they would not be counted on your Council Tax bill.

If you are providing care

The following help may be available to you:

• You can apply for an unoccupied property exemption (class J), if you have left your property unoccupied to provide full-time care for someone else. This means you would not have to pay Council Tax for your home while living somewhere else.
• You, or the person you are caring for, can apply for a resident carer exemption, if you are resident in someone else's home to provide full-time care for them. This means you would not be counted on their Council Tax bill. This includes providing care for children who live at your address that turn 18.

Eligibility for multiple Council Tax reductions

People who move home to receive or provide care may qualify for Council Tax relief for their own bills, and those of people they move to live with.

• In some cases, carers who move away from their homes may be eligible for both an unoccupied property exemption (class J) on their own Council Tax bill, and a resident carer exemption for a proportion of the Council Tax bill payable by the homeowner, where they move to provide care. 
• People moving to the annexe of a relative's home to receive care may be eligible for both an unoccupied property exemption (class I) on their own Council Tax bill, and an exemption (Class W) on the Council Tax payable for their relative's annexe.