Council Tax (Exempt Dwellings) Order 1992
The Council Tax (Exempt Dwellings) (Amendment) Order 1994
an unoccupied dwelling which was previously the sole or main residence of a qualifying person who-
(a) has his sole or main residence elsewhere in the circumstances specified in paragraph 6, 7, or 8 of Schedule 1 to the Act[4]; and
(b) has been a relevant absentee for the whole of the period since the dwelling last ceased to be his sole or main residence
Any premises:
Which are unoccupied and
Which were previously occupied by the owner(s) or tenant as their sole or main residence and
Where the owner(s) or tenant are now living is a hospital or care home
In the above instances Owner means the Freeholder or Leaseholder.
In the case of a tenant, the tenancy must be for at least 6 months.
The exemption only applies where the person now has their Sole Or Main Residence in a hospital or care home and this does not include people who spend short periods in hospital of homes and intend to return home.
A hospital must be either
A hospital recognised by the National Health Service , including NHS Trust hospitals
or
A military, air force or naval establishment where treatment is provided for people subject to military / air force law or the Naval Discipline Act 1957.
A care home must be providing care and / or treatment on the premises and must be :
Residential Care Home – registered under the Registered Homes Act 1984 or National Assistance Act 1948 or run by the Abbeyfield Society or
Mental Nursing Home – registered under the Registered Homes Act 1984 or
Nursing Home – registered under the Registered Homes Act 1984 b or
Hostel – either a bail or probation hostel or hostel providing personal care for people who are elderly, disabled or suffer from past or present alcohol or drug dependence or mental disorder. The hostel must provide residential accommodation but not in the form of self contained units
The exemption starts on the day that the premises becomes unoccupied due to the person residing in the hospital or home
The exemption will last for as long as the conditions are met
