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 or present drug abuse or a past or 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 or sold. The exemption will cease if or 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
Confirmation from a doctor/medical professional is also required to confirm that care is required for that person (unless reason for care relates to old age.
How to apply