This disregard refers to hospitals that have a liability to pay Council Tax, and not to the homes of persons who reside in hospitals.

A person who has their sole or main residence (ie their home) in a hospital is disregarded for Council Tax purposes.

In these cases it will be the hospital that is liable to pay Council Tax, but the bill may qualify for discount disregard.

A hospital is classed as:

  • an NHS hospital within the meaning of the National Health Service Acts
  • a military hospital

Example non-qualifying person

My mother now lives permanently in a hospital. Does she qualify for this disregard?

No; however, a property that is empty as the liable person has moved permanently from the property into residential care or a hospital is exempt from Council Tax.

What happens if you qualify

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.

Contact us

If you want to apply or have a question

Use the Council Tax contact form and choose the following options:

  • Under which service would you like to contact us? Select Council Tax
  • What would you like to contact us about? Select Something else