Other changes of circumstance
Moving into a care home
If your property is empty because you have to go into a care home or living with someone to receive care and won't be returning, you can claim a full exemption.
As a relative or a friend, you can apply for the above exemption on behalf of the person going into care.
You can claim a 25% discount if you are the sole adult left in the property after another adult has gone into a care home and won't be returning to the property or has gone to live with someone else to receive care.