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Apply for Council Tax: unoccupied property exemption (providing care)

If you have moved out of your home to provide long-term care, you may be eligible for an exemption on the Council Tax which would normally be payable for that property.


To qualify for this unoccupied property exemption, you must satisfy all of the following conditions:

  • The unoccupied property must previously have been your sole or main residence.
  • Your new home must now be classed as your sole or main residence.
  • You must have been absent from the empty property for the entire period of care.
  • You must have moved to provide care to someone due to their old age, disablement, illness, past or present alcohol or drug dependence, or past or present mental disorder. It is not important whether you have moved into that person's home, or another place which makes it easier to provide that care.

Before you apply

To apply for an unoccupied property exemption (class J), you will need:

  • to register for Council Tax in Bath and North East Somerset
  • to have your Council Tax account number. This is a seven or nine digit number, and you can find it in the top left hand corner of your Council Tax bill. If you are unsure, please view this example bill.
  • your new address
  • the date you left your old property
  • a doctor’s letter to show that the person you are looking after requires your care. The letter should include your full name, and the name and address of the person you are caring for.

Apply for an unoccupied property exemption (long-term care)

Next steps

  • When we receive your application, we will verify your information and issue you with a new Council Tax bill. You should receive this within 28 days.
  • We will check every year that you are still entitled to the Council Tax exemption. You may receive a letter, asking you to confirm this.

Your responsibilities

  • After you have applied for the exemption, you must still pay the amount on you current Council Tax bill, until we issue a new bill.
  • If you disagree with the amount of Council Tax we ask you to pay after the exemption is applied, you can use our online form to contact us.
  • You must respond promptly to any letters we send you about your exemption. We may cancel the exemption if you do not reply when we contact you.
  • You must inform us immediately if your circumstances change (for example, someone moves into your property).

Cancelling your unoccupied property exemption

If you stop needing to live away from your home to provide care, or someone moves into your property, you will no longer be eligible for the unoccupied property exemption. You must tell us immediately about any change.

Cancel your unoccupied property exemption

If your circumstances change in other ways, you may be eligible for a different Council Tax discount or exemption. Find out more about Council Tax and other benefits by following the links in the panel: More on Council Tax, Other benefits and Information for carers.