You are right. I forgot about the Care Home element wich means that no Council Tax can be charged on the house. I have a relative who is in a sort of half-way house between home and a care home. There is a resident warden in the complex but residents look after themselves (and take care of their rooms and en-suites). They have all meals and bills included in their weekly fees. That situation does not exempt her property from Council Tax but they will allow a charge-free period for a limited time when her house is unfurnished.