People providing care (class J)
This exemption applies if:
- the unoccupied property was your only or main home
- you have moved to provide care for someone else because of their:
- old age
- disabilities
- illness (including alcohol or drug dependency)
- past or present mental disorder
You do not need to live in the same property as the person who needs care, but it is essential that you can provide care more easily from your new home than you could have done from the exempt property.
Your absence from the exempt property needs to be fairly permanent.
There is no time limit on this exemption. It remains active for as long as your home is unoccupied and you are providing care elsewhere.
Apply
You need to provide:
- the name and address of the person for whom you are providing care
- why the person is in need of care (refer to the criteria above)
- the date you moved out of your home
- your new address
Please email revenues@surreyheath.gov.uk (link sends email) to apply for this discount.