Hi Dajana,
I am aware different Councils have differing opinions on this one but below is an extract from our Revenue Policy:
“Additionally, where the pensioner leaves the property due to age, ill health or incapacitation, the rebate may still apply. However, this is on the condition that that occupation of the property remains unchanged from when the pensioner left the property i.e. no additional person occupies the property after the eligible pensioner ceases occupation. In this case the reduction will apply for two years from the date the pensioner left the property.”
Hope this helps.
Mick