Council Tax exemptions

If the applicant has been a hospital patient for a continuous period of 6 months or longer, they will not be counted for Council Tax purposes.

The hospital will be classed as their sole or main residence while they remain an in-patient.

If they are in hospital for only a short time before returning home, they will not be entitled to a reduction.

If the applicant is in hospital for a short time immediately prior to admission to a care, nursing or residential home on a permanent basis, a discount or exemption can be granted from the confirmed date of admission to hospital.

If the applicant is in hospital under certain sections of the Mental Health Act 1983, even for a short period of time, they will be disregarded from Council Tax, upon confirmation of the date of admission. (If in hospital under the Mental Health Act 1983, they must be admitted under Part 2 or Section 46, 47, 48 or 136).

 

If you wish to make an enquiry or an application for an exemption, please contact council.tax@sheffield.gov.uk with your: 

• council tax account reference
• full name
• address
• dates and any details of your circumstance to support your request