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 in another place (not being a hospital, residential care home, nursing home, mental nursing home or hostel within the meaning of paragraphs 6, 7 or 8 of Schedule 1 to the Act) for the purpose of receiving personal care required by him by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder; and
(b) has been a relevant absentee for the whole of the period since the dwelling last ceased to be his residence;
Any premises:
Which is unoccupied and
Which was previously occupied by the owner or tenant as their sole or main residence and
Where the owner or tenant is living elsewhere (other than in a hospital or home as covered by Class E) in order to receive personal care.
This does not include people who are away for a short period or time to receive care.
The person must have continuously been receiving care since vacating the premises
The Owner means the freeholder or leaseholder and tenant includes only tenancy of 6 months or more
The care required must be because of old age, disablement, illness, alcohol / drug dependence or mental disorder.
