A person who is resident in a care home, and who is permanently receiving care or treatment there, is disregarded for the purposes of Council Tax.
The disregard applies to the care home where the person is resident, and not to the property where that person has moved from.
Where all residents of a property are disregarded (e.g. where all the residents at a care home are receiving care) a 50% discount may be granted.
I own a residential care home; do the residents qualify for disregard?
Those residents receiving care will be disregarded. Any resident staff, or owners, will not be disregarded. We will confirm with the Care Quality Commission that the dwelling is a registered care home and ask you to confirm whether there are any residents who are not receiving care.
Should you qualify for the reduction you must tell us within 21 days about any change in circumstances that may affect your entitlement to the discount (e.g. another person moves into the property or someone leaves). Failure to do so may result in a penalty.
We will contact you periodically to confirm that you are still entitled to the disregard; however, you must still advise us of any changes in circumstance within 21 days.
Use the Council Tax contact form and choose the following options:
