Different types of council tax discounts and exemptions
People living elsewhere to receive care
Someone who is resident in a care home, hostel or hospital in England, and is receiving care or treatment there, is not liable to pay council tax.
If there are others still living in the property
If someone in your household is admitted to a facility to receive care, they are not counted for the purposes of council tax. Therefore you may be entitled to a discount if there are still others living in the property:
- If a person has moved into a care home, hospital or other facility permanently, leaving just one adult in the property, you can apply for single person discount
- Apply for a discount for a long term hospital patient
If you have a short stay in hospital, you aren't entitled to a discount and you must still pay your full council tax.
If the property is left unoccupied
If someone is permanently admitted to a care facility, leaving their property empty, the property will be exempt from paying any council tax:
You can only apply for this exemption if no one else has lived in the property in between. The person must be being cared for due to:
- Old age
- Mental disorder
- Drug or alcohol dependence
Care home owners
If everyone who lives in your care home is a patient, the care home is not liable to pay any council tax:
If one or more people live in your care home but are not patients - for example they are resident staff members, or a resident proprietor (or part of their family) - then council tax will need to be paid, and you are not entitled to an exemption.