Is council tax charged on an empty home when the owner moves into a care home?

Not while the home is in exemption Class E. That applies when the home was the person's main home, they now live in a hospital or care home, and no one else lives in the property. There is no time limit. The exemption ends if someone moves in or the home is sold. The council for the area decides whether the exemption applies.

Which council area has the most homes left empty by a move into care?

By number, Cornwall, with 614 in 2025. Set against the number of homes in the area, Wyre has the highest rate at 1 in 276 homes.

What happens to the exemption when the person dies?

The Class E exemption ends. If the home stays unoccupied it can then be exempt under Class F, which covers homes left empty after a death, until six months after probate or letters of administration are granted.

How often are these figures updated?

Once a year. The Ministry of Housing, Communities and Local Government publishes the Council Taxbase statistics each November and this page is updated when they appear. The next release is due on 18 November 2026.

Instruct Us

◆RESEARCH

Homes left empty after a move into care: England, 2025

In autumn 2025, 38,872 homes in England were exempt from council tax because the person who lived there had moved into a hospital or care home. That is 1 in every 664 homes.

Updated 12 November 2026. Source: Ministry of Housing, Communities and Local Government, Council Taxbase 2025 in England. The 2026 figures are due on 18 November 2026 and this page will be updated that day.

38,872

homes exempt from council tax as left empty by a person now living in a hospital or care home

1 in 664

of all homes in England

0.6% more

than in 2024

14.2% more

than in 2019

The count since 2015

Every council in England reports the figure each autumn. In 2015 it was 32,427. In 2025 it was 38,872, the highest in this series and 14.2% above the 34,031 recorded in 2019.

148 of the 296 councils recorded more such homes in 2025 than in 2024, and 139 recorded fewer. 9 recorded the same number.

Homes left empty by a move into care are the second largest group of empty homes exempt from council tax. They made up 18.3% of the 212,004 unoccupied exempt homes in 2025. The largest group, homes left empty after a death, numbered 124,064.

Homes exempt from council tax as left empty by a person living in a hospital or care home, England, 2015 to 2025 (thousands)

Homes exempt from council tax as left empty by a person living in a hospital or care home, England, 2015 to 2025 (thousands)
year	Homes (thousands)
2015	32.4
2016	31.7
2017	32.1
2018	33.4
2019	34
2020	33.6
2021	31
2022	32.8
2023	37.8
2024	38.6
2025	38.9

Source: Ministry of Housing, Communities and Local Government, Council Taxbase 2025 in England, Table 5.

Homes in council tax exemption Class E, England
Year	Homes	Change on previous year
2015	32,427	–
2016	31,748	−679 (−2.1%)
2017	32,149	+401 (+1.3%)
2018	33,374	+1,225 (+3.8%)
2019	34,031	+657 (+2.0%)
2020	33,590	−441 (−1.3%)
2021	31,023	−2,567 (−7.6%)
2022	32,786	+1,763 (+5.7%)
2023	37,758	+4,972 (+15.2%)
2024	38,627	+869 (+2.3%)
2025	38,872	+245 (+0.6%)

Who can deal with the home

Someone who moves into care keeps control of their home for as long as they can make their own decisions. If they can no longer decide, an attorney acting under a registered power of attorney that covers property and financial affairs can deal with the home. Where there is no attorney, nobody can sell or let it until the Court of Protection gives someone the authority, usually by appointing a property and affairs deputy.

In April to June 2026 the court took about 28 weeks on average from receiving an application to making the final order appointing a property and affairs deputy. Across 2025 the average was about 26 weeks. (Ministry of Justice, Family Court Statistics Quarterly.)

The council tax figures do not record who is managing a home or why it is still empty. Our article The deputyship application window looks at the risk to the property while an application is with the court.

Where the rate is highest and lowest

Set against the number of homes in each council area, the rate is highest in Wyre (1 in 276 homes), Fylde and East Devon. It is lowest in Tower Hamlets, Wandsworth and Hackney. One council, Isles of Scilly, recorded none.

By number of homes, Cornwall has the most (614), followed by North Yorkshire (610) and Somerset (524).

Highest rates, 2025
Council	Homes	Per 1,000 homes	1 in
Wyre	204	3.63	276
Fylde	138	3.30	303
East Devon	238	3.16	317
Staffordshire Moorlands	139	3.07	326
North Norfolk	174	3.06	326
Mole Valley	120	3.01	332
East Lindsey	215	2.94	340
Torbay	202	2.93	341
Arun	233	2.91	343
Rother	136	2.89	345

Lowest rates, 2025
Council	Homes	Per 1,000 homes	1 in
Tower Hamlets	10	0.07	15,061
Wandsworth	17	0.11	9,323
Hackney	21	0.17	5,759
Hammersmith and Fulham	17	0.18	5,630
Newham	27	0.20	4,924
Camden	30	0.26	3,801
Southwark	40	0.27	3,763
Lambeth	42	0.28	3,538
Islington	34	0.30	3,306
Westminster	41	0.31	3,230

By region

The rate is highest in the South West (1.86 per 1,000 homes) and lowest in London (0.60).

Homes left empty after a move into care by region, 2025
Region	Homes	Per 1,000 homes	Change on 2024
South West	5,036	1.86	+5.0%
North West	6,143	1.77	−1.7%
South East	7,118	1.70	+3.5%
East Midlands	3,694	1.65	−2.5%
North East	2,113	1.64	+2.1%
West Midlands	4,274	1.62	−0.7%
East of England	4,463	1.55	−0.1%
Yorkshire and the Humber	3,704	1.45	−1.2%
London	2,327	0.60	0.0%

Every council in England

All 296 billing authorities, ranked by the number of homes left empty after a move into care per 1,000 homes on the valuation list. Search for a council, filter by region or sort by a column.

Search for a council

Region

Showing 296 of 296 councils

Homes left empty after a move into care by council, 2025, with 2024 for comparison
		Region			1 in	Homes 2024
1	Wyre	North West	204	3.63	276	207	−3 (−1.4%)
2	Fylde	North West	138	3.30	303	141	−3 (−2.1%)
3	East Devon	South West	238	3.16	317	237	+1 (+0.4%)
4	Staffordshire Moorlands	West Midlands	139	3.07	326	131	+8 (+6.1%)
5	North Norfolk	East of England	174	3.06	326	161	+13 (+8.1%)
6	Mole Valley	South East	120	3.01	332	99	+21 (+21.2%)
7	East Lindsey	East Midlands	215	2.94	340	212	+3 (+1.4%)
8	Torbay	South West	202	2.93	341	178	+24 (+13.5%)
9	Arun	South East	233	2.91	343	231	+2 (+0.9%)
10	Rother	South East	136	2.89	345	143	−7 (−4.9%)
11	Sefton	North West	375	2.85	351	358	+17 (+4.7%)
12	New Forest	South East	237	2.83	353	240	−3 (−1.2%)
13	Derbyshire Dales	East Midlands	101	2.82	354	106	−5 (−4.7%)
14	Lewes	South East	132	2.78	359	121	+11 (+9.1%)
15	Teignbridge	South West	180	2.75	364	167	+13 (+7.8%)
16	Isle of Wight	South East	200	2.73	366	160	+40 (+25.0%)
17	Worthing	South East	140	2.69	372	147	−7 (−4.8%)
18	East Riding of Yorkshire	Yorkshire and the Humber	447	2.67	374	406	+41 (+10.1%)
19	West Lancashire	North West	141	2.66	376	138	+3 (+2.2%)
20	Lancaster	North West	177	2.64	379	169	+8 (+4.7%)
21	Oadby and Wigston	East Midlands	65	2.64	379	69	−4 (−5.8%)
22	Shropshire	West Midlands	400	2.62	382	395	+5 (+1.3%)
23	West Devon	South West	72	2.61	383	74	−2 (−2.7%)
24	North Kesteven	East Midlands	145	2.61	383	110	+35 (+31.8%)
25	Waverley	South East	151	2.61	383	140	+11 (+7.9%)
26	Chichester	South East	161	2.60	385	154	+7 (+4.5%)
27	East Hampshire	South East	144	2.54	394	96	+48 (+50.0%)
28	Fareham	South East	130	2.53	395	128	+2 (+1.6%)
29	Cheshire West and Chester	North West	421	2.52	397	430	−9 (−2.1%)
30	South Staffordshire	West Midlands	124	2.51	399	113	+11 (+9.7%)
31	King's Lynn and West Norfolk	East of England	191	2.51	399	183	+8 (+4.4%)
32	Amber Valley	East Midlands	154	2.50	400	140	+14 (+10.0%)
33	Cotswold	South West	114	2.46	406	105	+9 (+8.6%)
34	West Lindsey	East Midlands	115	2.45	408	107	+8 (+7.5%)
35	North Somerset	South West	249	2.43	411	228	+21 (+9.2%)
36	Blackpool	North West	176	2.42	413	169	+7 (+4.1%)
37	Melton	East Midlands	61	2.41	415	60	+1 (+1.7%)
38	Stockport	North West	321	2.40	416	330	−9 (−2.7%)
39	Chorley	North West	127	2.38	420	131	−4 (−3.1%)
40	South Ribble	North West	123	2.34	427	141	−18 (−12.8%)
41	Torridge	South West	80	2.31	433	71	+9 (+12.7%)
42	Adur	South East	67	2.31	434	69	−2 (−2.9%)
43	Breckland	East of England	152	2.29	436	146	+6 (+4.1%)
44	Forest of Dean	South West	94	2.29	436	83	+11 (+13.3%)
45	Ribble Valley	North West	68	2.28	439	68	0 (0.0%)
46	Stratford-on-Avon	West Midlands	154	2.27	440	145	+9 (+6.2%)
47	Tendring	East of England	173	2.27	441	146	+27 (+18.5%)
48	Westmorland and Furness	North West	267	2.26	442	271	−4 (−1.5%)
49	Gedling	East Midlands	125	2.25	445	118	+7 (+5.9%)
50	Test Valley	South East	131	2.22	450	96	+35 (+36.5%)
51	Wirral	North West	338	2.22	451	304	+34 (+11.2%)
52	Herefordshire	West Midlands	201	2.22	451	209	−8 (−3.8%)
53	South Norfolk	East of England	150	2.20	454	140	+10 (+7.1%)
54	Castle Point	East of England	87	2.19	456	76	+11 (+14.5%)
55	Wychavon	West Midlands	137	2.19	456	119	+18 (+15.1%)
56	East Suffolk	East of England	270	2.19	456	294	−24 (−8.2%)
57	Epsom and Ewell	South East	73	2.19	456	72	+1 (+1.4%)
58	North East Lincolnshire	Yorkshire and the Humber	166	2.19	457	175	−9 (−5.1%)
59	Cornwall	South West	614	2.13	469	557	+57 (+10.2%)
60	South Derbyshire	East Midlands	109	2.13	470	104	+5 (+4.8%)
61	Great Yarmouth	East of England	106	2.11	474	106	0 (0.0%)
62	Malvern Hills	West Midlands	82	2.11	474	80	+2 (+2.5%)
63	Broadland	East of England	132	2.09	478	148	−16 (−10.8%)
64	Northumberland	North East	341	2.09	478	272	+69 (+25.4%)
65	Broxtowe	East Midlands	109	2.08	480	104	+5 (+4.8%)
66	Dorset	South West	390	2.07	483	368	+22 (+6.0%)
67	Lichfield	West Midlands	102	2.06	486	107	−5 (−4.7%)
68	Cheshire East	North West	392	2.05	489	389	+3 (+0.8%)
69	Runnymede	South East	81	2.05	489	85	−4 (−4.7%)
70	St Albans	East of England	130	2.04	489	100	+30 (+30.0%)
71	Eastbourne	South East	102	2.04	489	106	−4 (−3.8%)
72	Dudley	West Midlands	287	2.02	496	317	−30 (−9.5%)
73	North East Derbyshire	East Midlands	99	2.02	496	106	−7 (−6.6%)
74	Redcar and Cleveland	North East	134	2.01	499	141	−7 (−5.0%)
75	Brentwood	East of England	71	2.00	499	75	−4 (−5.3%)
76	Hart	South East	86	2.00	500	72	+14 (+19.4%)
77	North Yorkshire	Yorkshire and the Humber	610	1.99	503	652	−42 (−6.4%)
78	Rushcliffe	East Midlands	110	1.98	504	107	+3 (+2.8%)
79	East Staffordshire	West Midlands	112	1.98	505	136	−24 (−17.6%)
80	Gosport	South East	75	1.98	505	75	0 (0.0%)
81	Rutland	East Midlands	36	1.98	506	35	+1 (+2.9%)
82	South Holland	East Midlands	89	1.97	507	93	−4 (−4.3%)
83	Erewash	East Midlands	105	1.97	507	127	−22 (−17.3%)
84	Wyre Forest	West Midlands	96	1.95	513	96	0 (0.0%)
85	Rochford	East of England	75	1.95	513	71	+4 (+5.6%)
86	York	Yorkshire and the Humber	183	1.95	513	180	+3 (+1.7%)
87	Hyndburn	North West	74	1.95	513	78	−4 (−5.1%)
88	Chesterfield	East Midlands	100	1.95	514	90	+10 (+11.1%)
89	Folkestone and Hythe	South East	104	1.93	519	88	+16 (+18.2%)
90	Stafford	West Midlands	124	1.93	519	143	−19 (−13.3%)
91	Solihull	West Midlands	185	1.93	519	184	+1 (+0.5%)
92	Somerset	South West	524	1.92	520	521	+3 (+0.6%)
93	South Kesteven	East Midlands	130	1.92	521	138	−8 (−5.8%)
94	North Devon	South West	95	1.92	521	83	+12 (+14.5%)
95	Blaby	East Midlands	86	1.92	522	87	−1 (−1.1%)
96	St Helens	North West	165	1.91	523	178	−13 (−7.3%)
97	Tewkesbury	South West	89	1.91	523	71	+18 (+25.4%)
98	Wiltshire	South West	445	1.91	525	407	+38 (+9.3%)
99	Tandridge	South East	73	1.91	525	80	−7 (−8.8%)
100	Woking	South East	85	1.90	526	76	+9 (+11.8%)
101	South Hams	South West	91	1.90	527	92	−1 (−1.1%)
102	Trafford	North West	197	1.89	530	216	−19 (−8.8%)
103	Bath and North East Somerset	South West	164	1.88	531	163	+1 (+0.6%)
104	Reigate and Banstead	South East	122	1.88	533	139	−17 (−12.2%)
105	Newcastle-under-Lyme	West Midlands	110	1.88	533	106	+4 (+3.8%)
106	Thanet	South East	131	1.86	536	131	0 (0.0%)
107	Canterbury	South East	135	1.86	537	134	+1 (+0.7%)
108	High Peak	East Midlands	81	1.84	542	77	+4 (+5.2%)
109	Winchester	South East	109	1.84	543	108	+1 (+0.9%)
110	Horsham	South East	123	1.84	544	119	+4 (+3.4%)
111	Three Rivers	East of England	72	1.84	544	67	+5 (+7.5%)
112	Stroud	South West	105	1.84	545	92	+13 (+14.1%)
113	Surrey Heath	South East	71	1.83	545	77	−6 (−7.8%)
114	Hartlepool	North East	85	1.83	546	95	−10 (−10.5%)
115	Bournemouth Christchurch and Poole	South West	348	1.83	547	357	−9 (−2.5%)
116	Bromsgrove	West Midlands	79	1.83	547	85	−6 (−7.1%)
117	Mid Sussex	South East	129	1.82	549	127	+2 (+1.6%)
118	South Tyneside	North East	133	1.82	550	118	+15 (+12.7%)
119	Rugby	West Midlands	95	1.82	550	110	−15 (−13.6%)
120	Dover	South East	102	1.82	551	94	+8 (+8.5%)
121	North Hertfordshire	East of England	109	1.81	552	95	+14 (+14.7%)
122	Cheltenham	South West	104	1.81	554	95	+9 (+9.5%)
123	Knowsley	North West	130	1.80	554	151	−21 (−13.9%)
124	Huntingdonshire	East of England	151	1.79	557	137	+14 (+10.2%)
125	Hertsmere	East of England	82	1.78	561	91	−9 (−9.9%)
126	Fenland	East of England	86	1.78	562	79	+7 (+8.9%)
127	Hinckley and Bosworth	East Midlands	94	1.78	563	99	−5 (−5.1%)
128	Eastleigh	South East	109	1.77	565	91	+18 (+19.8%)
129	Bolsover	East Midlands	69	1.76	567	64	+5 (+7.8%)
130	Bassetlaw	East Midlands	102	1.76	567	106	−4 (−3.8%)
131	Wealden	South East	133	1.76	568	156	−23 (−14.7%)
132	Wigan	North West	270	1.75	570	255	+15 (+5.9%)
133	Cannock Chase	West Midlands	81	1.75	570	67	+14 (+20.9%)
134	West Oxfordshire	South East	95	1.75	571	91	+4 (+4.4%)
135	Darlington	North East	94	1.75	573	89	+5 (+5.6%)
136	Guildford	South East	109	1.74	575	108	+1 (+0.9%)
137	Maldon	East of England	53	1.73	578	56	−3 (−5.4%)
138	Harborough	East Midlands	78	1.73	578	83	−5 (−6.0%)
139	Elmbridge	South East	104	1.73	579	95	+9 (+9.5%)
140	Sunderland	North East	230	1.71	586	233	−3 (−1.3%)
141	Derby	East Midlands	195	1.69	591	221	−26 (−11.8%)
142	Maidstone	South East	133	1.69	593	122	+11 (+9.0%)
143	North Lincolnshire	Yorkshire and the Humber	132	1.69	593	150	−18 (−12.0%)
144	Cumberland	North West	233	1.68	595	256	−23 (−9.0%)
145	Pendle	North West	70	1.68	596	81	−11 (−13.6%)
146	Tunbridge Wells	South East	89	1.68	596	77	+12 (+15.6%)
147	North Tyneside	North East	171	1.67	597	193	−22 (−11.4%)
148	Middlesbrough	North East	111	1.67	599	102	+9 (+8.8%)
149	South Gloucestershire	South West	214	1.66	604	222	−8 (−3.6%)
150	Boston	East Midlands	53	1.65	605	59	−6 (−10.2%)
151	Buckinghamshire	South East	393	1.64	608	386	+7 (+1.8%)
152	Tonbridge and Malling	South East	95	1.64	609	83	+12 (+14.5%)
153	Havant	South East	94	1.64	611	100	−6 (−6.0%)
154	West Berkshire	South East	118	1.63	613	106	+12 (+11.3%)
155	Stoke-on-Trent	West Midlands	193	1.61	621	200	−7 (−3.5%)
156	South Cambridgeshire	East of England	120	1.60	624	108	+12 (+11.1%)
157	Windsor and Maidenhead	South East	108	1.60	627	110	−2 (−1.8%)
158	North West Leicestershire	East Midlands	78	1.58	634	83	−5 (−6.0%)
159	Mid Devon	South West	61	1.57	635	68	−7 (−10.3%)
160	Babergh	East of England	70	1.57	636	74	−4 (−5.4%)
161	Sevenoaks	South East	83	1.57	636	104	−21 (−20.2%)
162	Lincoln	East Midlands	75	1.57	637	51	+24 (+47.1%)
163	Stockton-on-Tees	North East	142	1.56	641	147	−5 (−3.4%)
164	South Oxfordshire	South East	105	1.56	642	104	+1 (+1.0%)
165	Chelmsford	East of England	128	1.56	642	131	−3 (−2.3%)
166	Walsall	West Midlands	184	1.55	645	162	+22 (+13.6%)
167	Gravesham	South East	70	1.55	646	51	+19 (+37.3%)
168	Warwick	West Midlands	108	1.54	648	103	+5 (+4.9%)
169	Bury	North West	132	1.54	648	128	+4 (+3.1%)
170	North Warwickshire	West Midlands	46	1.54	649	42	+4 (+9.5%)
171	Warrington	North West	150	1.54	649	179	−29 (−16.2%)
172	Tameside	North West	163	1.54	650	170	−7 (−4.1%)
173	West Suffolk	East of England	130	1.54	651	123	+7 (+5.7%)
174	Exeter	South West	94	1.53	653	91	+3 (+3.3%)
175	Vale of White Horse	South East	99	1.53	655	106	−7 (−6.6%)
176	Ashford	South East	90	1.51	661	95	−5 (−5.3%)
177	Bracknell Forest	South East	82	1.49	669	76	+6 (+7.9%)
178	Burnley	North West	64	1.48	674	67	−3 (−4.5%)
179	Halton	North West	88	1.48	676	95	−7 (−7.4%)
180	Durham	North East	378	1.47	678	408	−30 (−7.4%)
181	Hastings	South East	65	1.45	688	59	+6 (+10.2%)
182	Doncaster	Yorkshire and the Humber	208	1.44	697	198	+10 (+5.1%)
183	Wolverhampton	West Midlands	163	1.43	700	168	−5 (−3.0%)
184	Rossendale	North West	47	1.43	700	42	+5 (+11.9%)
185	Spelthorne	South East	64	1.43	701	67	−3 (−4.5%)
186	Gateshead	North East	136	1.42	703	131	+5 (+3.8%)
187	Tamworth	West Midlands	50	1.42	703	53	−3 (−5.7%)
188	Dacorum	East of England	97	1.42	704	78	+19 (+24.4%)
189	Havering	London	154	1.41	707	169	−15 (−8.9%)
190	Ipswich	East of England	88	1.41	712	92	−4 (−4.3%)
191	Braintree	East of England	100	1.40	712	99	+1 (+1.0%)
192	East Cambridgeshire	East of England	58	1.39	718	70	−12 (−17.1%)
193	Swale	South East	93	1.38	726	95	−2 (−2.1%)
194	Ashfield	East Midlands	80	1.37	728	78	+2 (+2.6%)
195	Rushmoor	South East	59	1.37	728	54	+5 (+9.3%)
196	Oldham	North West	136	1.37	728	123	+13 (+10.6%)
197	Blackburn with Darwen	North West	88	1.37	730	112	−24 (−21.4%)
198	Wokingham	South East	103	1.37	731	114	−11 (−9.6%)
199	Cherwell	South East	99	1.37	732	74	+25 (+33.8%)
200	Mid Suffolk	East of England	69	1.36	736	61	+8 (+13.1%)
201	Crawley	South East	64	1.35	739	40	+24 (+60.0%)
202	Colchester	East of England	117	1.35	742	123	−6 (−4.9%)
203	Basingstoke and Deane	South East	110	1.34	746	96	+14 (+14.6%)
204	Norwich	East of England	92	1.33	753	78	+14 (+17.9%)
205	Bradford	Yorkshire and the Humber	293	1.31	765	270	+23 (+8.5%)
206	Uttlesford	East of England	53	1.29	773	51	+2 (+3.9%)
207	Preston	North West	91	1.29	775	119	−28 (−23.5%)
208	East Hertfordshire	East of England	88	1.29	776	106	−18 (−17.0%)
209	Kirklees	Yorkshire and the Humber	245	1.26	791	254	−9 (−3.5%)
210	Bolton	North West	163	1.26	793	175	−12 (−6.9%)
211	Bromley	London	181	1.26	795	164	+17 (+10.4%)
212	Gloucester	South West	76	1.26	795	52	+24 (+46.2%)
213	Broxbourne	East of England	53	1.25	802	60	−7 (−11.7%)
214	Rochdale	North West	122	1.24	805	113	+9 (+8.0%)
215	Coventry	West Midlands	190	1.24	809	178	+12 (+6.7%)
216	Nuneaton and Bedworth	West Midlands	76	1.23	813	80	−4 (−5.0%)
217	Epping Forest	East of England	72	1.23	815	78	−6 (−7.7%)
218	Bexley	London	124	1.22	821	91	+33 (+36.3%)
219	Plymouth	South West	150	1.22	823	139	+11 (+7.9%)
220	Sheffield	Yorkshire and the Humber	316	1.20	832	334	−18 (−5.4%)
221	Central Bedfordshire	East of England	162	1.20	834	181	−19 (−10.5%)
222	Kingston upon Hull	Yorkshire and the Humber	150	1.20	837	162	−12 (−7.4%)
223	Southend-on-Sea	East of England	99	1.19	842	111	−12 (−10.8%)
224	West Northamptonshire	East Midlands	221	1.19	844	218	+3 (+1.4%)
225	Watford	East of England	51	1.17	852	45	+6 (+13.3%)
226	Sandwell	West Midlands	159	1.16	861	151	+8 (+5.3%)
227	North Northamptonshire	East Midlands	187	1.15	867	221	−34 (−15.4%)
228	Worcester	West Midlands	55	1.14	873	66	−11 (−16.7%)
229	Rotherham	Yorkshire and the Humber	140	1.14	876	127	+13 (+10.2%)
230	Redditch	West Midlands	43	1.13	883	53	−10 (−18.9%)
231	Newcastle upon Tyne	North East	158	1.12	893	141	+17 (+12.1%)
232	Brighton and Hove	South East	152	1.11	898	158	−6 (−3.8%)
233	Wakefield	Yorkshire and the Humber	184	1.11	898	210	−26 (−12.4%)
234	Southampton	South East	124	1.11	899	134	−10 (−7.5%)
235	Kingston upon Thames	London	78	1.11	904	82	−4 (−4.9%)
236	Calderdale	Yorkshire and the Humber	107	1.10	911	89	+18 (+20.2%)
237	Charnwood	East Midlands	87	1.09	918	118	−31 (−26.3%)
238	Hillingdon	London	128	1.08	924	148	−20 (−13.5%)
239	Barnsley	Yorkshire and the Humber	124	1.07	934	131	−7 (−5.3%)
240	Dartford	South East	54	1.06	939	54	0 (0.0%)
241	Mansfield	East Midlands	55	1.06	940	53	+2 (+3.8%)
242	Leeds	Yorkshire and the Humber	399	1.06	947	411	−12 (−2.9%)
243	Newark and Sherwood	East Midlands	62	1.05	948	82	−20 (−24.4%)
244	Harrow	London	101	1.04	961	103	−2 (−1.9%)
245	Telford and Wrekin	West Midlands	88	1.03	967	91	−3 (−3.3%)
246	Enfield	London	131	1.02	980	129	+2 (+1.6%)
247	Basildon	East of England	80	1.00	1,004	79	+1 (+1.3%)
248	Richmond upon Thames	London	85	0.99	1,010	89	−4 (−4.5%)
249	Medway	South East	120	0.98	1,016	134	−14 (−10.4%)
250	Thurrock	East of England	69	0.98	1,020	83	−14 (−16.9%)
251	Liverpool	North West	237	0.98	1,023	207	+30 (+14.5%)
252	Barnet	London	157	0.98	1,025	137	+20 (+14.6%)
253	Peterborough	East of England	88	0.96	1,041	96	−8 (−8.3%)
254	Swindon	South West	98	0.96	1,046	106	−8 (−7.5%)
255	Bedford	East of England	77	0.95	1,054	89	−12 (−13.5%)
256	Sutton	London	82	0.95	1,054	84	−2 (−2.4%)
257	Portsmouth	South East	89	0.95	1,058	92	−3 (−3.3%)
258	Welwyn Hatfield	East of England	48	0.94	1,062	63	−15 (−23.8%)
259	Luton	East of England	77	0.90	1,110	80	−3 (−3.8%)
260	Birmingham	West Midlands	411	0.88	1,137	413	−2 (−0.5%)
261	Barking and Dagenham	London	72	0.88	1,140	61	+11 (+18.0%)
262	Croydon	London	147	0.87	1,149	157	−10 (−6.4%)
263	Cambridge	East of England	53	0.87	1,150	53	0 (0.0%)
264	Stevenage	East of England	33	0.85	1,173	40	−7 (−17.5%)
265	Nottingham	East Midlands	124	0.84	1,192	147	−23 (−15.6%)
266	Merton	London	72	0.82	1,220	77	−5 (−6.5%)
267	Reading	South East	62	0.80	1,248	61	+1 (+1.6%)
268	Oxford	South East	49	0.77	1,304	54	−5 (−9.3%)
269	Salford	North West	103	0.75	1,335	111	−8 (−7.2%)
270	Redbridge	London	81	0.75	1,336	102	−21 (−20.6%)
271	Milton Keynes	South East	91	0.72	1,399	95	−4 (−4.2%)
272	Leicester	East Midlands	99	0.68	1,469	117	−18 (−15.4%)
273	Bristol	South West	145	0.68	1,471	168	−23 (−13.7%)
274	Harlow	East of England	27	0.67	1,503	43	−16 (−37.2%)
275	Manchester	North West	152	0.60	1,670	148	+4 (+2.7%)
276	Ealing	London	87	0.58	1,726	85	+2 (+2.4%)
277	Hounslow	London	61	0.55	1,826	78	−17 (−21.8%)
278	Brent	London	72	0.53	1,883	86	−14 (−16.3%)
279	Haringey	London	59	0.51	1,947	48	+11 (+22.9%)
280	Slough	South East	28	0.49	2,049	27	+1 (+3.7%)
281	Waltham Forest	London	48	0.43	2,314	56	−8 (−14.3%)
282	Lewisham	London	52	0.39	2,584	52	0 (0.0%)
283	Kensington and Chelsea	London	34	0.38	2,636	27	+7 (+25.9%)
284	City of London	London	3	0.37	2,690	5	−2 (−40.0%)
285	Greenwich	London	39	0.31	3,223	35	+4 (+11.4%)
286	Westminster	London	41	0.31	3,230	47	−6 (−12.8%)
287	Islington	London	34	0.30	3,306	28	+6 (+21.4%)
288	Lambeth	London	42	0.28	3,538	33	+9 (+27.3%)
289	Southwark	London	40	0.27	3,763	40	0 (0.0%)
290	Camden	London	30	0.26	3,801	33	−3 (−9.1%)
291	Newham	London	27	0.20	4,924	23	+4 (+17.4%)
292	Hammersmith and Fulham	London	17	0.18	5,630	16	+1 (+6.2%)
293	Hackney	London	21	0.17	5,759	14	+7 (+50.0%)
294	Wandsworth	London	17	0.11	9,323	13	+4 (+30.8%)
295	Tower Hamlets	London	10	0.07	15,061	15	−5 (−33.3%)
296	Isles of Scilly	South West	0	0.00	–	1	−1 (−100.0%)

Council figures (CSV)England series, 2015 to 2025 (CSV)

What the figures count

The exemption.: Class E is one of the classes of home exempt from council tax under the Council Tax (Exempt Dwellings) Order 1992. It covers a home in which no one lives, which was the main home of an owner or tenant who now lives in a hospital, care home, independent hospital or hostel and receives care or treatment there. The Order sets no time limit: the exemption lasts for as long as the person lives there and the home stays unoccupied.
Not every move into care.: A home where a partner or anyone else still lives is not unoccupied, so it is not counted. A home that has been let or sold is not counted either.
Care received elsewhere.: A further 2,808 homes were exempt in 2025 because the resident had moved somewhere other than a hospital or care home to receive care, for example to live with a relative. That is a separate exemption, Class I, and those homes are not included here.
Rented homes.: The figures include homes the person rented as well as homes they owned.
After a death.: When the person dies, the home leaves Class E. If it stays unoccupied it can then fall within Class F, the exemption for homes left empty after a death.
The source.: The figures come from the Council Taxbase return that every billing authority in England makes to the Ministry of Housing, Communities and Local Government each October. The 2025 figures cover homes on the valuation list at 10 September 2025. All 296 authorities responded.
The rates.: Rates are our calculation from the same return: Class E homes divided by all homes on the valuation list in that council area.
Small councils.: Councils with few homes have small counts, so their percentage changes can move sharply from one year to the next.
Coverage.: England only. Council tax figures for Wales and Scotland are published separately.

◆COMMON QUESTIONS

Questions about the figures

38,872 homes were exempt from council tax in autumn 2025 because the person who lived there had moved into a hospital or care home, according to returns from all 296 councils in England. The figure includes rented homes and leaves out homes where someone else still lives.

Use these figures

You are welcome to quote these figures and reuse the tables. Please credit Prospect PS and link to this page.

Suggested citation

Prospect PS (2026). Homes left empty after a move into care: England, 2025. Analysis of Ministry of Housing, Communities and Local Government Council Taxbase statistics. https://www.prospectps.co.uk/research/homes-empty-after-a-move-into-care

Sources

Contains public sector information licensed under the Open Government Licence v3.0.

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