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What is the exemption for a person who has to be taken into care because he/she is incapacitated due to illness, and who retains ownership of his or her house or apartment?
If a person has had to vacate their principal private residence (which they own) due to long-term incapacitation arising from physical or mental illness, the property is exempt from the charge irrespective of the use to which it is subsequently put. The exemption applies irrespective of whether the person lives in a nursing home or care centre, or whether he or she lives with relatives. The only condition is that the person must not own the property in which he or she now resides. “long term mental or physical infirmity” is defined in the legislation as an infirmity requiring the person to vacate the property in which he/she had been dwelling for a continuous period of more than 12 months and that is certified as such by a registered medical practitioner