Owner resident in a nursing home

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  • #20528

    Can anyone help with this one?

    Mrs X left her home to reside permenantly in a Nursing Home. A class E Exemption was applied to her account. Some months later the property was rented out and, therefore the exemption was removed. This tenant vacated and the property could possibly be rented out again. The property is fully furnished. Should the Class E exemption be reapplied from the date the tenant vacated?



    The exemption applies to a dwelling left empty by a person going into a hospital or care home. In this case it was left empty by the last tenant and therefore the exemption does not apply.

    To qualify the dwelling must have been the sole or main residence of the absent person and they must have been a relevant absentee for the whole of the period.

    They will still qualify for an empty discount – depending on local decisions of amounts to be awarded.


    I would disagree, I think the Class E exemption should be awarded.

    The wording for Class E is

    an unoccupied dwelling which was previously the sole or main residence of a qualifying person who –

    a) has his sole or main residence elsewhere in the circumstances specified in……

    b) has been a relevant absentee for the whole of the period since the dwelling last ceased to be his sole or main residence

    compare this to the wording for Class K (property left empty by students) which states

    an unoccupied dwelling

    a) which was last occupied only by one or more students…….

    In your case the dwelling is still the previous sole or main residence of Mrs X. She has been permanently resident in the nursing home and has therefore remained a relevant absentee for the whole period since it ceased to be her sole or main.

    I think if the intention was to limit the exemption to cases where the relevant absentee was the last occupier similar wording to that in Class K would have been used i.e. was last occupied rather than previously the sole or…


    I agree with Nick. This view is also upheld in the IRRV Council Tax Law & Practice publication.

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