A person residing in a care, nursing or residential home on a permanent basis will have the home classed as their sole or main residence.
If their home, immediately prior, to admission to the care, nursing or residential home is left unoccupied and is still owned or rented by the person who is in care, it will be Exempt from Council Tax from the confirmed date of permanent admission.
If the account was originally sent in the name of the person who has gone into care, or jointly with a partner or other occupier, a revised account will be issued to the remaining occupier(s). If there is only one occupier left in the property a 25% discount will be granted.
Any remaining occupier(s) who were non-dependant(s) will be issued with a new account from the date of the previous occupier's date of admission. If there is only one occupier a 25% discount will be granted. A final account will be sent to the person in care, via the Next of Kin at the property.