I moved out of my flat to provide full time care for Mum - am I exempt from Council Tax?

duvet_day666

DE_612183 said:

Is your flat in Wales, or your parent house?

Ah sorry - yes confusing

So: 
The flat that I moved out of, which I own and is now unoccupied, is in Slough, England. 
The house I moved into, is my parents' house and is in Wales.

Bookworm105

duvet_day666 said:

DE_612183 said:

I think it depends on whether it's furnished or not as well - if furnished it gets treated as a second home and here in Wales that mean DOUBLE council tax!

Where is the property?

Hmm, it's got a bed, a sofa and a fridge in it. And it's in the borough of Slough. 

that is not a requirement for Class J exemption
 anyway it is furnished as far as this goes:.
The Department for Communities and Local Government (DCLG) provided some guidance on this point in 2014: A property which is substantially unfurnished is unlikely to be occupied or be capable of occupation. A property which is capable of occupation can reasonably be expected to contain some, if not all, items from both of the following categories: furniture such as bed, chairs, table, wardrobe or sofa, and white goods such as fridge, freezer or cooker.

  SN02857.pdf (parliament.uk)


Legislation says Class J is:
 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;

The Council Tax (Exempt Dwellings) Order 1992 (legislation.gov.uk)


OP moved out in 2021 and took up carer's duties from then until now without further a change in living circumstance
The implications of info so far is OP continued to pay CT on it until it was let in March 22 
It ceased being let in Nov 23 at which point the implication is OP wants to claim Class J from that date.

Seems cut and dried Class J to me. It was a previous main residence and she has moved out to provide care to someone else.