Any person who has their Sole Or Main Residence in a hospital will be disregarded for the purposes of discount. (Hospitals can be either civilian or military) .
This particular disregard rests on their actually being a change to a person's sole or main residence.
The officer should make particular reference to the section of the procedures manual that covers establishment of residence.
It should be noted that this disregard is unlikely to be used given the rarity of hospitals or part of hospitals being included within the valuation list for Council Tax.
See connections with Class E exemption