This applies to properties which have been left empty because the former occupant now resides elsewhere in order to provide care for someone else.
The type of care they are providing could relate to reasons of old age, disablement, illness, past/present drug abuse or a past/present mental disorder.
There is no time limit to this exemption. The carer's own property will continue to be regarded as their main residence until it is given up/ sold. The exemption will cease if/ when the carer returns to their home to take up residence again.
A letter stating:
- your name and address
- the name and address of the person that you are living with and caring for
How to apply
To apply for this exemption you need to apply in writing.