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