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​​​​Council Tax – Exemptions ​for Properties​

If your property falls into one of the following categories, you may receive a full exemption from Council Tax.

To claim an exemption, please contact us straight away, stating which exemption you wish to claim. In some circumstances you may need to complete a form.

The information you provide may be disclosed to the Audit Commission for data matching exercises for the purpose of preventing and detecting fraud. For more information please download our Nat​ional Fraud Initiative​ sheet.

Unoccupied Classes

Class B Charity Owned – exemption

An unoccupied dwelling, (owned by a charity) which has been unoccupied for less than 6 months and was last occupied by a charity.

Class D Detained – exemption

An unoccupied dwelling where the owner or tenant is detained in a prison, hospital or other place of detention.

Class E Residential Care – exemption

An unoccupied dwelling where the occupant now has his/her sole or main residence in a hospital, residential care home, nursing home, mental nursing home or hostel.

Class F Deceased – exemption

A dwelling left unoccupied by a deceased person where no grant of probate or letters of administration have been made, or less than 6 months have elapsed since such a grant was made.

Class G Prohibited by Law – exemption

An unoccupied dwelling where occupation is prohibited by law.

Class H Vicarages etc – exemption

An unoccupied dwelling which is held for being available for a minister of religion as a residence from which to perform their duty.

Class I Receiving Care Elsewhere – exemption

An unoccupied dwelling where the taxpayer now has his/her sole or main residence in another place where he/she receives personal care for old age, disablement, illness, mental disorder or alcohol / drugs dependence.

Class J Providing Care Elsewhere – exemption

An unoccupied dwelling where the taxpayer now has his/her sole or main residence in another place for the purpose of caring for a person who requires such care because of old age, disablement, illness, mental disorder or drugs/alcohol dependence.

Class K Student Owned – exemption

An unoccupied dwelling owned by a qualifying student.

Class L Repossessed – exemption

An unoccupied dwelling which has been repossessed by the mortgage lending company.

Class R Pitch or Mooring – exemption

A dwelling consisting of a pitch or a mooring which is not occupied by a caravan or a boat.

Class Q Bankrupt – exemption

An unoccupied dwelling which is held by a person in his capacity as trustee in bankruptcy or subject to insolvency proceedings.

Class T Empty Annex – exemption​

An unoccupied dwelling which is part of another dwelling and which, if let separately, would be a breach of planning control.

Occupied Classes

Class N Students Residence – exemption

A dwelling which is occupied by students, school or college leavers only.

Class O Ministry of Defence – exemption

A dwelling which is occupied and consists of armed forces barracks, messes or married quarters owned by the Ministry of Defence.

Class P Visiting Forces Residence – exemption

A dwelling which is occupied by a person who is a member of a visiting force.

Class S Under 18 Residence – exemption

A dwelling which is occupied solely by a person or people under the age of 18.

Class U Severely Mentally Impaired – exemption

A dwelling which is occupied only by people who are severely mentally impaired and would normally be the liable persons for Council Tax.

Class V Diplomat – exemption

A dwelling which is occupied by a diplomat or a member of an international organisation headquartered in the UK.

Class W Occupied Granny Annexe – exemption

An annex or similar self contained part of a property, occupied by an elderly or disabled relative of the residents living in the rest of it, and subject to a planning condition.

Contact Information

  • Email us at revenues@gloucester.gov.uk
  • Telephone our Advice Line on 01452 396495
  • Write to us at Gloucester City Revenues & Benefits, PO Box 2017, PERSHORE, WR10 9BJ​​
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