Council Tax Discount for Residential Hospital Patient
Notes of Guidance
A person is a disregard person for the purpose of Council Tax if one or more of the following applies:
- he/she is a patient who has their main or only home in a hospital;
- he/she is detained under part II of the Mental Health Act 1983 in a hospital;
- he/she is detained under section 46,47 or 48 of the Mental Health Act 1983 in a hospital.
- a health service hospital within the meaning of the National Health act 1977; and
- a military, air-force or naval unit or establishment in England and Wales at or in which medical or surgical treatment is provided for a person subject-
- by virtue of section 205 of the Army act 1995, to military law;
- by virtue of section 205 of the Air Force act 1955 to air-force law; or
- by virtue of section 111 of the Naval Discipline Act 1957, to that act.
This includes NHS nursing homes.