Class J – Property left empty by someone providing personal care elsewhere

A Class J exemption applies when a property becomes unoccupied because the person who is liable for Council Tax has moved away to provide personal care for another person. This care must be necessary due to the recipient’s illness, disability, frailty, or old age.

This exemption recognises that some individuals temporarily or permanently leave their own home to give essential care to a vulnerable person elsewhere, often a relative or close friend.

Class J is one of the nationally prescribed Council Tax exemption classes confirmed in official guidance and parliamentary summaries.

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

• The property is unoccupied
• No one must be living in the home.
• If anyone moves in – even to “keep an eye on the property” -the exemption cannot be applied.
• The liable person has moved away specifically to provide personal care

Personal care must be necessary due to the recipient’s:

• old age
• disability (physical or learning)
• long‑term illness
• mental health condition
• frailty or vulnerability
• need for supervision or support with daily living tasks

The care must be essential, not simply emotional support or informal visiting.

Care is being provided in the home of the person receiving care.

The liable person must usually be living in the recipient’s household.

The move is required due to the care needs of the person being looked after

This means the liable person moved for the primary purpose of giving care.

Personal care refers to assistance with essential day‑to‑day tasks or safeguarding needs, such as:

• Mobility assistance
• Washing, dressing, bathing
• Medication support
• Meal preparation and nutrition monitoring
• Continence management
• Supervision due to dementia or cognitive impairment
• Ensuring safety for someone vulnerable

A Class J exemption cannot be applied where:

• The property is occupied
• Any occupation disqualifies the exemption.
• The move is not directly connected to providing care

Examples that do not qualify:

• Moving in with a relative for companionship
• Staying with someone for convenience or cost‑sharing
• Helping with occasional tasks that do not amount to personal care
• Providing childcare (unless due to disability or exceptional care needs)
• Care is being provided by professionals instead

If the person receiving care is supported solely by care agencies, rather than the liable person, Class J does not apply.

The liable person moved into a care home or institution. This falls under Class E, not Class J.

As long as all qualifying conditions continue to apply. There is no maximum time limit, provided:

• the property stays empty, and
• the liable person continues to reside elsewhere to provide personal care.

The exemption ends if:

• the liable person stops providing care,
• moves back into their home,
• someone else occupies the property, or
• ownership transfers.

If you want to apply for a Class J 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