Part of: UK Council Tax 2026 — Complete Guide → Council Tax Exemptions 2026 — All 12 Exempt Classes Explained
TL;DR: Class I Council Tax exemption applies to a property left empty because the owner has moved out to receive personal care in another person's home - not in a care home or hospital (those are Class E). The exemption lasts without time limit while the person continues to receive personal care elsewhere. It applies to informal care arrangements where a vulnerable adult moves in with a relative or friend who provides care.
Last reviewed: 27 April 2026
The Legal Basis for Class I
Class I of the Council Tax (Exempt Dwellings) Order 1992 provides a Council Tax exemption for properties left empty because the person who would otherwise be the liable resident has moved out to receive personal care in another dwelling.
Class I is often misunderstood as a duplicate of Class E. The key distinction:
Class E: Person moves to a care home, hospital, or hostel providing personal care - an institutional or professional setting.
Class I: Person moves to another private home (typically a relative's or friend's home) to receive personal care there - an informal, private care arrangement.
Both Classes have no time limit and require the original property to be empty. But they apply to fundamentally different care settings.
The Local Government Finance Act 1992 provides the enabling power. The Care Act 2014 provides relevant context for what constitutes personal care in England.
What "Personal Care" Means for Class I
For Class I, personal care means substantial assistance with the daily activities of living provided by another person - typically:
- Assistance with washing and bathing
- Help with dressing and undressing
- Medication administration or management
- Mobility assistance (moving around the home, transfers)
- Meal preparation for someone who cannot do this independently
Personal care in this context is distinct from:
Companionship or social support: A person who moves to live with a relative primarily for company and social engagement, rather than because of a genuine care need, does not qualify for Class I.
Short-term respite or recovery: A person recovering from a temporary illness or injury at a relative's home (expected to return home within a few weeks) does not typically qualify - Class I is intended for ongoing care needs, not temporary recovery.
General family support: A person who moves in with family because they feel generally unwell or lonely but does not require substantial physical assistance with daily activities does not qualify.
The personal care must be substantial and ongoing. The Care Act 2014's definition of care and support provides useful context, though Class I does not formally require a Care Act assessment.
Evidence Councils Typically Request
Billing councils processing Class I applications typically ask for:
Medical evidence: A letter from the person's GP or specialist confirming the medical or care need that necessitated the move. The letter should confirm the nature of the condition, the level of dependency, and the need for personal care by another person.
Social services confirmation: Where adult social services has been involved (for example, through a Care Act needs assessment), their confirmation can support the Class I claim.
Statement from the carer: A written statement from the person providing care confirming that the vulnerable adult is living with them and that they are providing personal care - and describing the nature of the care provided.
Evidence of the original property as main residence: Documentation confirming the empty property was the person's main home before the move (electoral roll registration, bank statement address, utility bills).
Confirmation of current address: Evidence that the person is now living at the carer's address (registration with a local GP, bank statement showing the new address).
Class I and Class J: Mirror Images
Classes I and J are designed as mirror images of each other, covering both sides of an informal care arrangement:
Class I: Applies to the empty property of the person receiving care. The vulnerable adult has moved out to receive care elsewhere; their property is empty.
Class J: Applies to the empty property of the person providing care. The carer has moved out of their own home to live with and care for the vulnerable adult; their own property is now empty.
In a typical care arrangement between a parent and an adult child:
- Parent has moved to live with adult child (who provides care): Parent's empty property qualifies for Class I.
- Adult child has left their own home to move to the parent's home to provide care: Adult child's empty property qualifies for Class J.
One care arrangement can simultaneously create Class I and Class J exemptions - one for each empty property - in different billing council areas.
The Property That Was the Main Residence Requirement
Class I requires the empty property to have been the person's main residence before they moved to receive care. If the person never lived in the property as their main home (for example, it was always a second home or investment property), Class I does not apply.
The connection between the person and the property must be genuine main residence occupancy - not merely ownership of a property that happens to be empty.
The Informal Care Economy: Why Class I Matters
Class I sits at the intersection of Council Tax law and the informal care economy. According to Carers UK, approximately 10.6 million people in the UK provide unpaid care at any given time. The vast majority of care provided in the UK is informal, unpaid care by family members and friends rather than formal, paid professional care.
The scale of this informal care means Class I is potentially relevant to a large number of households. However, under-claim rates for care-related Council Tax exemptions are significant - many families providing or receiving informal care are unaware that Class I may apply to an empty property left behind.
Typical under-claim reasons:
- Families managing a care transition are focused on the care itself, not Council Tax administration
- The distinction between Class E (institutional care) and Class I (informal home care) is not well known
- The billing council for the area where the property is located may be different from the billing council where the care is being received
- Evidence requirements (GP letter, social services confirmation) can feel burdensome at an already difficult time
If you are arranging informal home care for a vulnerable relative and they have left an empty property behind, a Class I application is worth pursuing - even retrospectively, if the arrangement has been in place for some time without a claim being made.
The Care Act 2014 and Class I
The Care Act 2014 introduced a national framework for adult social care in England, including:
Needs assessments: Local authorities must assess adults who appear to need care and support. An assessment that concludes a person needs personal care at the level provided informally by a family member strengthens a Class I application.
Carer's assessments: The Care Act 2014 also introduced a statutory right for carers to request an assessment of their own support needs from the local authority. If the informal carer has had a carer's assessment, the documentation can support a Class J application (for the carer's empty property) or provide context for a Class I application.
Personal budgets and direct payments: Some informal care arrangements involve local authority funding through a personal budget or direct payments allocated following a needs assessment. Documentation of this arrangement from adult social care provides strong supporting evidence for a Class I application.
The Joint Occupier Complication
Class I requires the property to be empty. If another adult remains in the original property (for example, a spouse who is not moving to receive care), Class I does not apply. The remaining adult occupies the property and is the liable person.
Where a couple lives together and one partner moves to receive care while the other remains, the remaining partner becomes the sole occupant. They may qualify for the Single Person Discount (25% off) but not Class I for the whole property.
What Happens When Care Arrangements Change
If the person receiving care returns to their own home:
- Class I ends from the date of their return.
- The billing council must be notified within 21 days.
- Council Tax resumes at the original property from the return date.
If the person moves from the private care arrangement into a care home or hospital:
- Class I ends (they are no longer receiving care in a private home).
- Class E may now apply (if the new setting is a qualifying institutional care setting).
- Notify the billing council of the change in circumstances.
Frequently Asked Questions
My elderly mother moved in with me because she needs help with washing and medication - does Class I apply to her former home?
Yes, provided: (a) her former home is now empty; (b) she lived in it as her main residence before moving to you; and (c) you are providing genuine personal care (assistance with daily activities, not just companionship). Apply to the billing council for her former address with a GP letter confirming her care needs and your statement as carer.
How is Class I different from Class E?
Class E covers institutional care settings - registered care homes, hospitals, and hostels providing formal personal care. Class I covers private, informal care in a domestic setting - where a vulnerable adult moves into the private home of a family member or friend who provides hands-on personal care. Both Classes exempt the person's empty former property, but they apply in different care contexts. The key test is whether the care is provided in a registered institutional setting (Class E) or in a private home (Class I).
My father moved in with me temporarily while he recovers from hip surgery - does Class I apply?
Probably not. Class I is intended for ongoing care needs, not short-term post-surgical recovery where the person expects to return home within a few weeks. If recovery is expected to be brief, the billing council may not accept Class I. If the recovery prolongs significantly and it becomes clear the move is long-term, Class I may become applicable.
Can both my property and my mother's property be exempt at the same time under Classes I and J?
Yes. If your mother has moved into your home to receive care (Class I applies to her empty property), and you have left your own home to move to hers and provide care (Class J applies to your empty property), both exemptions can apply simultaneously - each to a different property, each in the billing authority's area where each property is located.
What evidence does the GP need to provide for a Class I application?
The GP letter should confirm: (a) the person's medical condition or care needs; (b) that the condition requires substantial personal care - specifically assistance with daily activities of living such as washing, dressing, or medication management; (c) that the move to the carer's home was medically appropriate or clinically indicated; and (d) the date or approximate period when the move to the carer's home occurred. A brief factual clinical letter is sufficient - it does not need to be highly detailed or run to multiple pages. Most billing councils accept one to two paragraphs confirming these points.
How we verified this
Class I eligibility and the distinction from Class E are from the Council Tax (Exempt Dwellings) Order 1992. The personal care definition draws on the Care Act 2014's framework for care and support needs. The Department of Health and Social Care publishes guidance on care needs assessment that provides context. MHCLG guidance covers Class I administration. The IRRV provides professional guidance to billing councils on Class I evidence standards, including the boundary with Class E.
Sources & Verification
- Council Tax (Exempt Dwellings) Order 1992 (Class I): https://www.legislation.gov.uk/uksi/1992/558/contents
- Local Government Finance Act 1992: https://www.legislation.gov.uk/ukpga/1992/14/contents
- Care Act 2014: https://www.legislation.gov.uk/ukpga/2014/23/contents
- Department of Health and Social Care: https://www.gov.uk/government/organisations/department-of-health-and-social-care
- MHCLG Council Tax guidance: https://www.gov.uk/government/collections/council-tax-statistics
- gov.uk Council Tax exemptions: https://www.gov.uk/council-tax/who-doesnt-pay
- IRRV (Institute of Revenues, Rating and Valuation): https://www.irrv.net/
This article is for informational purposes only and does not constitute legal, financial, or tax advice. Council Tax rules vary by local authority and change annually. Always verify current rates and rules with your local council and gov.uk before making any decision.
