Funding of Social Care

Taxation sources to fund social care;

1. A tax levy of the sale price of a residential property that forms part of an estate being sold under grant of probate.

2. A tax levy of the market value of a residential property that forms part of an estate being transferred to new owners  under grant of probate.

3. An additional council tax premium for residential properties that have been unoccupied for 3 months and the owner has deceased or is non-domiciled (living outside the UK).