Council tax exemptions I & J Elderly parents

mumofewan

My parents came to live with me in October 2010. My father is 80 and in failing health so they weren't coping at their former home. I notified their local council tax department right away and asked for a Class I exemption to be applied as he has moved to receive personal care. I have added their names to the council tax records so they are resident at their new home (with me). Countless letters have come back and forth from the previous council tax department since that time. They asked for proof that my father had care needs so I got the GP to sign a form. Today they have written again saying that only a 25% discount applies unless I can show my mother has Class I exemption too. My mother is an elderly woman with some care needs, but the main reason for their move was so that she could continue to care for him with support from myself. She would find it difficult to see a doctor as she has a long-standing severe anxiety disorder and would get very worked up at being placed in an unfamiliar situation asking for help from a health professional. She is already fretting about his forthcoming surgery and worried that he is getting worse - I do not want to force her to see the doctor as she hasn't seen one for many years on account of her mental health and can be very stubborn and in denial that she has a problem. The former home is empty with no occupiers since October 2010. I don't know how the council tax department could think a 25% discount applies as I thought that was reserved for single occupiers. If the former home had fallen empty for reasons other than personal care then it would be my father (as sole owner) who would probably be responsible for paying council tax. As things stand, I think my mother qualifies for a Class J exemption since she still provides some personal care for him from my home albeit sharing responsibilities with me. I would like to know if it is possible to claim two exemptions on a property at the same time - Class I for my father, Class J for my mother. This is starting to feel very frustrating.

CIS

The council are correct unless you can demonstrate that
a)
Your mother also moved properties in order to receive care.

or

b)
Your mother has permanently left the property and her 'sole or main residence' has moved to your property.

You would probably fail on b) as you would need to prove this fact (which is difficult if its a claim that's made only after you've just been refused a discount or exemption).

As things stand, I think my mother qualifies for a Class J exemption since she still provides some personal care for him from my home albeit sharing responsibilities with me

You cannot receive this unless you can prove that your mother vacated the property specifically to provide care. Moving to the property and then providing care would whilst she is there would not be enough - you would have to prove she moved to provide the care. I would expect that this would be turned down by the council as following her husband because she is unable to remain in the property by herself is not evidence she has moved to provide care.


For reference the exemption details are shown below:

Class I:an unoccupied dwelling which was previously the sole or main residence of a qualifying person who–
(a)has his sole or main residence in another place (not being a hospital, residential care home, nursing home, mental nursing home or hostel within the meaning of paragraphs 6, 7 or 8 of Schedule 1 to the Act) for the purpose of receiving personal care required by him by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder;
and
(b)has been a relevant absentee for the whole of the period since the dwelling last ceased to be his residence;

Class J:an unoccupied dwelling which was previously the sole or main residence of a qualifying person who–
(a)has his sole or main residence in another place for the purpose of providing, or better providing, personal care for a person who requires such care by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder;
and
(b)has been a relevant absentee for the whole of the period since the dwelling last ceased to be his residence;

mumofewan

Hello, thanks for your reply. I don't think proving my home is now my mothers main residence is a problem. The local council tax department know she is here as a resident for one thing. The council tax department at their former home seem to have accepted that they are now permanently living with me. We haven't been refused the exemption as such. The council have accepted that my father should get class I. They just say that I need to sort out a medical certificate for my mother for class I as well to get 100% relief on the council tax bill. I would like to get class J for her as she has provided personal care at their previous home since 2008 (when he first started getting ill). My father's GP is aware that we share care responsibilities here and there will be no problem getting proof for class J without forcing her to attend the surgery. With his additional medical problems diagnosed in 2010 it was clear that it was too much for one person aged 73 to deal with alone as a sole carer and hence the move into my house for both of them so they get looked after, and she can continue to care for him with assistance from me. I should add that we have never asked for Class I exemption for my mother from the council. I just assumed that as my father owned the house and left for class I reasons, and she also left at the same time then it would be accepted.

I just wanted to know...

1. Is it possible to have two exemptions on an empty property for different former occupiers at the same time. In their case, Class I for him and Class J for her.

2. If the property is empty, I thought the liability for council tax fell on the owner ultimately. The owner in this case is my father. I thought that as long as my mother had moved out at the same time leaving the property empty then her reasons for doing so would be irrelevant. Surely people leave addresses all the time and go somewhere else as a resident without having responsibility for the council tax on their former home?

CIS

1. Is it possible to have two exemptions on an empty property for different former occupiers at the same time. In their case, Class I for him and Class J for her.

It is possible - the council would just need to decide which on the two they entered on to their system.

At the end of the day though it comes down to proving that the home is no longer your mothers 'sole or main residence'. If you can do that then the exemption Class J exemption is a moot point as the Class I would apply.

2. If the property is empty, I thought the liability for council tax fell on the owner ultimately. The owner in this case is my father. I thought that as long as my mother had moved out at the same time leaving the property empty then her reasons for doing so would be irrelevant. Surely people leave addresses all the time and go somewhere else as a resident without having responsibility for the council tax on their former home?

Moving out of a property does not always end your liability for council tax - it depends on the circumstances.

Council Tax liability will fall on the resident owners and any residence spouse or partner.

If there are no occupiers or there is no spouse/partner resident in the property then liability falls on the owner.

In this case your mother is deemed to be still resident for council tax purposes and as such she is liable until such time as the home ceases to be her 'sole or main residence'.