Finance (Local Property Tax) Act 2012
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Long term mental or physical infirmity. |
5.— (1) In this section, a “registered medical practitioner” means a medical practitioner who is registered in the register established under section 43 of the Medical Practitioners Act 2007 . | |
(2) A residential property shall not, for the purposes of this Act, be regarded as a relevant residential property where— | ||
(a) the property was occupied by a person who, apart from this paragraph, would be a liable person, as his or her sole or main residence and— | ||
(i) has been vacated by the person for a period of at least 12 months by reason of long term mental or physical infirmity of the person which infirmity has been certified by a registered medical practitioner, or | ||
(ii) if the period for which the property is vacated by the person is less than 12 months, where a registered medical practitioner is satisfied that the person is unlikely at any stage to resume occupation of the property, provided that the property is not occupied by any other person, | ||
or | ||
(b) the property is used exclusively for the care of individuals who have been certified by a registered medical practitioner as suffering from long term mental or physical infirmity and is registered under section 4 of the Health (Nursing Homes) Act 1990 . |