Class I – Property left empty by someone receiving personal care elsewhere

A Class I exemption applies when a property becomes unoccupied because the person who is liable for Council Tax has moved elsewhere to receive personal care – not in a formal residential care home (which falls under Class E), but in a private home or community setting where they are being looked after due to frailty, old age, illness, disability, or other similar reasons.

This exemption recognises that some individuals move in with family members, friends, or carers instead of entering a residential institution and should not be charged Council Tax on a home they can no longer live in.

A property qualifies for Class I when all of the following conditions apply:

• The property is unoccupied
• No one must be living in the dwelling.
• If anyone else moves in, the exemption cannot be granted.
• The person who was liable for Council Tax has moved away to receive personal care.

This means the individual now resides somewhere else specifically to be cared for, such as:

• Moving in with an adult child or relative
• Moving in with a friend or carer
• Staying in someone else’s home due to illness or frailty
• Receiving long‑term care and support in a private household rather than a care facility
• The move is necessary due to age, disability, illness, or frailty

The reason for relocating must relate to the person’s need for care, not lifestyle choice or convenience.

The person does not live in a residential care home, hospital, or nursing home. If they move into a recognised care institution, Class E applies instead – not Class I.

A Class I exemption cannot be awarded if:

• The property is occupied
• Even temporary occupation by anyone else ends eligibility
• The person moved for reasons unrelated to personal care

Examples that do not qualify include:

• Moving for companionship
• Moving for financial reasons
• Moving simply to be closer to family (without a care requirement)
• Moving for convenience or downsizing
• Care is not being provided

If the person is staying with someone but not receiving actual care (e.g., support with daily living, supervision, assistance with medication), Class I does not apply.

The person enters a residential care home. This falls under Class E exemption.

As long as the property remains unoccupied and the person continues to receive personal care elsewhere.

There is no maximum time limit, provided the conditions are still met.

The exemption ends immediately if:

• The cared‑for person returns home,
• Someone else moves into the property,
• Ownership changes, or
• The person ceases to require or receive care in their temporary accommodation.

If you want to apply for a Class I 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