Hello, I am hoping that somebody can answer my question correctly as I have had so much conflicting advise and am no worried I may be prosecuted. My mum lived in a small house I bought 20 years ago so she could live near me. In November 2013 she moved into a care home as her dementia had progressed. I must add at this point that she loved the care home and was well taken care of, the staff loved her, so thank you to the care home concerned. Anyway I always thought she might go back to her little house one day (silly I know), so I left it as it was full of her things and furniture. Mum died on 2nd September 2015. My worry is, no council tax was paid on the house, mum was exempt due to receiving attendance allowance but this stopped in November 2013 when she went into the home. I have read that a person does not pay council tax on their home when in a care home, she has been receiving exempt council tax bills the latest 2015-2016 but these are addressed to her at the care home, not her rented home which has never had a bill since 2001. Am I liable for the council tax period November 2013 to September 2015?.