Apply for a class E council tax exemption online

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  • Class E exemption

    This exemption is awarded when a property is left unoccupied and the person (or persons) responsible for the council tax is (are) permanently resident in a hospital, hostel or nursing/care home.

    The exemption is not awarded where a person is staying temporarily in hospital, or in respite care.

    Related discounts and exemptions

    If an adult lives at a property on their own after another person has moved permanently to a hospital, hostel or nursing/care home, a discount can be awarded. Complete a 'Permanent residents in nursing/care homes or hospitals application form' to claim this discount.

    Application form: Permanent residents in nursing/care homes or hospitals application form (PDF, 163KB)