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People living in a hospital or care home
You are exempt from Council Tax if:
you now live in a hospital, care home or at a new address where care is provided, yet
you still own or pay rent for your former home, and
no one has lived in the property since you moved
your former home is exempt.
If you are the owner of one of the following types of property you will need to pay the Council Tax
mental nursing home
residential care home
hostel where care and treatment is given*.
*In this case you must be providing care or treatment for someone who needs it because of old age, physical or mental disability or, past or present: alcohol dependency, drug dependency or mental illness.
Any residents who are receiving care and treatment will not be counted when calculating the number of adults living in it. This means you may be entitled to either 25 per cent or 50 per cent discount.
You need to complete anor a which are also available from the Council Tax office.