Main Residence Nil Rate Band

[3puddings]

My 97yr old father is in a care home as he has Alzheimer's, dementia and other illnesses which makes him unable to live in his house anymore. He is a widower.
I have the power of attorney over his finances.
I'm pretty sure when he passes he will be above the inheritance tax threshold with his investments and house value (approx £425000)
My question is, so we are not paying to keep the empty house, can we sell it and still be able to claim the £175000 main residence nil rate band when he does pass away. Or do we need the actual bricks and morter?
The monies from the sale of the house would go into his bank account,

[Sam101]

When your mother died, if she passed her estate to her husband, then her allowances are also available when he dies. Therefore, it may be that both nil rate band allowances of £325,000 are available. If other than this, the care home fees can be deferred until the property is sold after his death.

[3puddings]

I'm sorry I don't think my post was as clear as it could have been.
Yes, when my mother died she passed her estate to my father.
My fathers total estate is worth about £875000 which includes the house (value £425000) so he has plenty of money in the bank to pay his care home fees without selling the house.
I don't think its worth keeping the house with the cost involved.
My question is, if I sold the house and put the monies into my fathers bank account, when he passes would he still be able to claim the nil rate band allowance.
Or does he still have to have actual ownership of the physical house? (bricks and morter)

[Sam101]

If the property was the main residence of the person before going into care, then it is my understanding that the residential allowance would be available if the property was sold, but only for a period of 3 years. The rules changed in April 2020.

I have also read that any gain in value in those 3 years would not suffer GGT, but do check with HMRC on their site.

[3puddings]

Thankyou Sam