Council Tax Discount/Exemption - Residential Nursing Home, Care Home, Hospital or Hostel If a person who normally lives at an address is now living in a residential care home, nursing home, hospital or hostel and is not intending to return home, we may be able to grant a discount or an exemption. If there is one person remaining in the property a 25% discount may be applicable and if the property is now unoccupied we may be able to grant an exemption, so that no Council Tax is payable. If you wish to apply please complete this form. GDPR Council Tax Statement GDPR Privacy Statement Our privacy statement