If someone moves out of their home to live in a residential care home, hospital or certain type of hostel, we may be able to grant a Council Tax discount at their own home address. The person’s main residence must be the care home, hospital or hostel. To help decide whether it is their main residence we look at whether the person has an intention to return home.

Tax relief and benefits when hospitalised

A full council tax charge assumes that there are two adults (aged 18 or over) living in a household. 

  • If only one adult lives in your household, there is a 25% discount due. 
  • If the property is unoccupied an exemption may be due - this means no council tax is payable.

People in long tern care or hospital are not included with adults when working out a discount, e.g. a house occupied by one person when their partner's main residence is in care or in hospital, would receive the 25% discount.

Download and complete the resident in care form.

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