Property Exemptions
Some properties, either occupied or unoccupied may be exempt from paying Council Tax.
Unoccupied properties
The following unoccupied properties can apply for exemption from Council Tax:
| Class | Exemption |
| B | property owned by and last occupied by a charity (exempt for up to 6 months) |
| D | owner/tenant is detained in prison or hospital |
| E | owner/tenant permanently receiving personal care in a hospital or residential care home |
| F | Council Tax payer has died. Property remains unoccupied since the death and probate not granted. Exemption may continue for 6 months after probate. |
| G | forbidden by law to occupy |
| H | waiting to be occupied by a Minister of Religion |
| I | owner/tenant is living elsewhere to receive personal care |
| J | owner/tenant is living elsewhere to provide personal care to another person |
| K | owner/tenant has moved to become a student |
| L | repossessed by a mortgage lender |
| Q | left empty by a bankrupt person |
| R | unoccupied caravan pitch or boat mooring |
| T | unoccupied annexe (with its own Council Tax band) which cannot be let separately from the main home without breaching planning conditions |
Occupied properties
The following occupied properties can apply for exemption from Council Tax:
| Class | Exemption |
| M | student halls of residence |
| N | occupied only by students |
| O | armed forces accommodation |
| P | visiting forces accommodation |
| S | occupied by under 18 year olds only |
| U | occupied by a person who is severely mentally impaired. Property is not exempt if the landlord or care home owner is responsible for Council Tax |
| V | used as the main residence of a diplomat, who is not a British citizen |
| W | occupied annexe (with its own Council Tax band) and used as a sole or main residence of a dependent relative |
If anything changes
You need to tell us within 21 days. If you do not, you may receive an amended bill and a penalty charge.
How do I apply?
Contact us at revenues@gloucester.gov.uk. You must include the Council Tax account reference number in your email to us and the word reference in the subject of your email. For example 'Reference [Your Council Tax number]'