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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:




property owned by and last occupied by a charity (exempt for up to 6 months)


owner/tenant is detained in prison or hospital


owner/tenant permanently receiving personal care in a hospital or residential care home


Council Tax payer has died. Property remains unoccupied since the death and probate not granted. Exemption may continue for 6 months after probate.


forbidden by law to occupy


waiting to be occupied by a Minister of Religion


owner/tenant is living elsewhere to receive personal care


owner/tenant is living elsewhere to provide personal care to another person


owner/tenant has moved to become a student


repossessed by a mortgage lender


left empty by a bankrupt person


unoccupied caravan pitch or boat mooring


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: 




student halls of residence


occupied only by students


armed forces accommodation


visiting forces accommodation


occupied by under 18 year olds only


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


used as the main residence of a diplomat, who is not a British citizen


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]'

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Don’t include personal or financial information like your National Insurance number or credit card details.