An exemption can be awarded on an unoccupied dwelling which was previously the sole or main residence of a person who has moved to another place in order to provide or receive care.
The new residence cannot be a hospital, care home or hostel and the care must be for one of the following reasons
old age
disablement
illness
past or present alcohol or drug dependence
past or present mental disorder
You cannot have moved anywhere else in between leaving the property and moving to receive or provide that care.
