Council Tax exemption for nursing and care home establishments

We don’t count nursing home, care home or respite care residents when looking at the number of people living in a property for Council Tax purposes.

The owner of the nursing or care home is responsible for paying the Council Tax.

As the owner, you can apply for an exemption if you can demonstrate that all residents in the property are in receipt of care or treatment in the home or hospital.

How to apply

You can apply online for this exemption.  You’ll be prompted to upload the names of all residents and whether they receive care or not.  You’ll also need to supply your charity reference number if you’re registered with the Charity Commission.

Start application [link to establishment exemption form]

What happens next?

We’ll check your application and contact you using the details provided.

We aim to respond to you within 14 days with our decision.  However, if we need to contact you this may delay the application.