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 for the purpose of providing, or better providing, personal care for a person who requires such care 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 are unoccupied and
Which was previously occupied by the owner or tenant as their sole or main residence: and
Where the owner or tenant is now living elsewhere in order to provide personal care for someone
This does not include people who spend only short periods away to provide care.
The person providing care must have continuously been a carer 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.
