This guide covers Council Tax in England. Wales and Scotland differ in places, noted where relevant. It is general information, not legal or financial advice. For your circumstances, contact the council where the property is.
The average Council Tax bill in England is £1,868 per home for 2026/27, according to the government's Council Tax levels statistics. When a parent moves into a care home, many families keep paying that bill on the empty house. Often, they don't need to.
If your parent has moved permanently into a care home, their former home is usually exempt while it stays empty. If a husband, wife or partner stays behind, the bill usually drops by 25%. Neither change happens automatically. Someone has to tell the council.
Below: each situation in turn, then a short list of what to do this week.
Does your parent pay Council Tax in the care home?
No. Residents don't get a Council Tax bill for their room. The care home owner is liable, not the residents (Age UK Factsheet 21, May 2026).
Someone whose sole or main residence is a care home is also disregarded for Council Tax discounts. In plain terms, they no longer count as an adult living at their old address. That rule sits in Schedule 1 to the Local Government Finance Act 1992, and it explains most of what follows.
So the question is the house or flat your parent has left behind.
If the home is left empty: the Class E exemption
A property is exempt under Class E when all of these apply:
- your parent owned or rented it, alone or jointly
- it was their sole or main residence before they moved
- their main residence is now a care home, hospital or hostel where they receive care
- nobody else is living there.
These conditions come from the Council Tax (Exempt Dwellings) Order 1992. GOV.UK confirms that the home of someone who has moved into a care home or hospital is exempt while it stays empty.
The points families most often ask about:
- Furniture can stay. Age UK lists this exemption among those that apply "whether furnished or not". You don't have to clear the house first.
- There's no time limit. The exemption runs as long as the conditions are met, whether that's three months or three years.
- The move has to be permanent. Respite stays and short hospital admissions usually don't count, because the care home isn't yet your parent's main home. Portsmouth City Council, for example, says this explicitly.
- It can be backdated. Age UK notes there's no time limit for applying, and the exemption can go back to the date it first applied. The council may ask for evidence, such as the care home's confirmation of the admission date.
If your parent moved in with you or another relative to be looked after, rather than into a care home, a similar exemption may apply. Class I covers a home left empty by an owner or tenant who now lives elsewhere to receive personal care.
The application usually comes from whoever handles your parent's affairs, often an attorney under a Lasting Power of Attorney. Most councils have an online form.
If a spouse or partner stays at home: the 25% discount
When one partner moves into a care home and the other stays, the property isn't empty, so Class E doesn't apply. The bill usually still falls.
A full Council Tax bill assumes at least two adults live in the home. According to GOV.UK, you get 25% off if you live on your own, or if everyone else in your home is disregarded. Because your parent's main residence is now the care home, the partner at home normally counts as living alone. This is the single person discount.
On the 2026/27 average Band D bill of £2,392, 25% is £598 a year. The actual saving depends on the property's band and the council.
Two more things to check for the partner at home:
- Council Tax Reduction. If their income is low, they may qualify for this means-tested help from the council, on top of the discount. For how the move affects State Pension, Pension Credit and other benefits, see what happens to benefits in a care home.
- The house and the means test. While a spouse or partner lives there, the home is left out of your parent's care home financial assessment. Our guide Do I have to sell my parent's house for a care home? explains how.
If a relative moves into the house
If anyone moves into the empty home, including a son, daughter, lodger or tenant, it is no longer unoccupied. The Class E exemption ends from the day they move in.
Who pays then? Under section 6 of the Local Government Finance Act 1992, a resident is liable before a non-resident owner. So a relative living there, rent-free or not, will usually be the person billed. If they're the only adult in the home, they can claim the 25% single person discount.
If the house is let, the tenants normally pay. Rent is also income for your parent's financial assessment. Tell the council's financial assessment team as well as the Council Tax office.
If the relative who moves in is aged 60 or over, or disabled, the house may be ignored in your parent's assessment from that point. Our 12-week property disregard guide covers when that applies.
If the house is sold or transferred
Class E doesn't depend on how the care fees are paid. A house that stays empty while your parent uses a deferred payment agreement can still qualify, provided the conditions above are still met.
The exemption does end when ownership changes. Once the house is sold, or transferred to someone else, the new owner becomes responsible. Tell the council the completion date so your parent's account closes on the right day.
After your parent dies: the Class F exemption
If your parent dies and the house is still empty, a different exemption, Class F, usually takes over. In England, GOV.UK sets out three stages:
- Before probate. Nothing is payable until probate is granted, as long as the property stays empty.
- Up to six months after probate. The exemption can continue if the property is still unoccupied and still in your parent's name.
- After that. Council Tax becomes payable even if the house is empty. Executors can usually avoid the extra empty-home premium for up to 12 months after probate.
Class F applies only where nobody other than the executor owns the property. If your parent owned the house jointly with someone still living, that person is usually liable instead. As with Class E, the exemption ends if anyone moves in.
The rules differ outside England. In Wales, the Welsh Government says it lasts up to two years from death or until probate, whichever is first, then up to 12 months more. In Scotland, mygov.scot says the length depends on when confirmation is granted, so check with the council.
The government's Tell Us Once service tells the council to cancel Council Tax Reduction. It's still worth contacting the Council Tax team directly about the property's account.
What to do this week
- Get the admission date in writing. Ask the care home to confirm when your parent moved in and that it's a permanent placement.
- Contact the council where the house is. That may not be the same council as the care home. Ask for a Class E exemption if the house is empty, or the single person discount if a partner is still there.
- Ask for backdating. If the bill has been paid since the move, ask for the exemption or discount from the admission date.
- Keep paying until a new bill arrives. Cancelling the Direct Debit early can trigger reminder letters.
- Talk to the council before anyone moves in. Even a short stay ends the exemption.
- Tell the home insurer the property is empty. Our moving into a care home checklist covers this and the other organisations to contact.
Council Tax is one part of the money picture when a parent moves into care. RightCareHome's Funding Report sets out the rest for your parent: how the home is treated in the means test and whether council or NHS funding is likely. You can also start with a free funding check, or read our care home means test guide first.
Frequently Asked Questions
Is a house exempt from Council Tax if the owner goes into a care home?
Usually, yes. If the owner or tenant has moved permanently into a care home and nobody else lives there, the property is exempt under Class E. It can stay furnished, and there's no time limit while those conditions are met. You need to apply to the council.
Does my dad get a single person discount if Mum moves into a care home?
Normally, yes. Once the care home is your mum's main residence, she no longer counts as living at home. If your dad is the only adult left, he can claim 25% off. He may also qualify for Council Tax Reduction if his income is low.
Can a relative live in the house without paying Council Tax?
No. As soon as anyone moves in, the house is no longer empty and the Class E exemption ends. The relative living there will usually be liable. If they live alone, they can claim the 25% single person discount.
How long is a house exempt from Council Tax after the owner dies?
In England, it's exempt until probate is granted, then for up to six more months, provided it stays empty and in the deceased's name. Wales allows longer: up to two years or until probate, then up to 12 months more.
Can we claim back Council Tax paid on an empty house?
Often, yes. Age UK says there's no time limit for applying for an exemption, and it can be backdated to the date it first applied. The council may ask for evidence, such as the care home admission date.
Sources
- Council Tax (Exempt Dwellings) Order 1992, article 3 — Class E, Class F and Class I exemptions
- Local Government Finance Act 1992, Schedule 1 — care home residents disregarded for discounts
- Local Government Finance Act 1992, section 6 — who is liable to pay
- GOV.UK: Council Tax on second homes and empty properties — care homes, probate and premiums
- GOV.UK: Who has to pay Council Tax — the 25% discount
- GOV.UK: Council Tax levels in England 2026 to 2027 — average bill figures
- Age UK Factsheet 21: Council Tax (May 2026)
- Welsh Government: Council Tax discounts, disregards, exemptions and reductions
- mygov.scot: Council Tax for empty and second homes