Class J exemption – A property that is left unoccupied by persons who reside elsewhere to provide care.
Any dwelling:
Which is unoccupied and which was previously the sole or main residence of the
owner or tenant and:
a) Has his / her 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 / her residence
This does not include people who spend only short periods away to provide care.
The person providing care must have continuously been a carer since vacating the premises.
In the above instances Owner means the Freeholder or Leaseholder. In the case of a tenant, the tenancy must be for at least 6 months. The care required must be because of old age, disablement, illness, alcohol / drug dependence or mental disorder.
The exemption starts on the day that the premises become unoccupied due to the person(s) residing away. The exemption will last for as long as the conditions are met.
The Council will also need to know if anything happens which means that the property no longer meets the above criteria. Such changes may include:
- Someone else moving into the premises
- Returning to the premises from the other property
- The premises being let out or sold