Council Tax exemptions

A Class E exemption applies when a property becomes unoccupied because the person who is liable for Council Tax has moved into a care home, nursing home, hospital, or similar residential institution where they are receiving long‑term care.

This exemption prevents vulnerable individuals from being charged Council Tax on a home they can no longer live in due to their care needs.

Who qualifies?

To qualify for a Class E exemption, all the following conditions must be met:

• The property must be unoccupied
• The person who previously lived there must no longer occupy the dwelling, and no one else must have taken up residence.
• The liable person must have moved to a residential care setting

This can include:

• A residential care home
• A nursing home
• A hospital (long‑term or permanent stay)
• An NHS or private medical facility offering residential care
• A residential institution providing long‑term personal care due to illness, disability, frailty, or old age
• The person must be receiving permanent or long‑term care
• The exemption applies where the move is not temporary.

This usually means:

• The person does not intend to return home, or
• Medical professionals/social care teams have determined that returning home is not appropriate, safe, or possible.
• Short‑term hospital stays do not qualify for Class E.

Who does not qualify?

A Class E exemption cannot be granted if:

• The property is occupied
• If relatives, friends, or tenants move into the dwelling, it cannot be classed as empty and the exemption ends.
• The person is in hospital for a short‑term or temporary stay. For example, a brief admission or planned surgery recovery does not meet the criteria.
• The person moves into sheltered housing without residential care
• Sheltered or supported housing units where individuals live independently do not qualify, unless full‑time personal care is provided and the accommodation is defined as a residential care unit.
• The person enters care voluntarily without residential admission. For example, attending a day‑centre or receiving home‑based care does not meet Class E rules.

How long does the exemption last?

The exemption continues indefinitely.

The Class E exemption remains in place for as long as all qualifying conditions continue to apply, meaning:

• The property stays empty, and
• The liable person continues to live permanently in the care home, hospital, or institution.

The exemption ends immediately if:

• Someone moves into the property,
• The ownership transfers, or
• The person returns to live in the property (even temporarily).

Contact us

If you want to apply for a Class E exemption 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