Property exemptions & discounts

There are a number of property reductions we can give to reduce your council tax charge.

Discounts

  • If your property is unoccupied and unfurnished you may be able to get a 100% discount for 1 month and 25% discount for the second month. The full charge will then be payable.
  • A 50% discount may apply where an annexe is occupied by a relative of a council tax payer for the main property or where it is used as part of the main property.
  • Unoccupied and unfurnished properties undergoing structural alteration or major repair are subject to a 100% discount for a maximum period of 6 month. Under the fit to rent scheme this can be extended to 12 months.

Exemptions

If your property falls into one of the categories below, you may be exempt from all or part of the council tax. There are several classes of exemption, some of which only apply for a certain length of time. To apply for property exemptions please contact us using the contact information below.

Empty properties

Classification descriptions for council tax exemption on empty properties:

  • Class B - Unoccupied and owned by a charity. This exemption applies whether or not the
    property contains furniture. (This exemption applies for a maximum of 6 months
    only). On expiry of the exemption period the property will become liable for a
    100% charge.
  • Class D - Empty due to person being in prison (except for non payment of Council Tax or a
    fine). The property may be either furnished or unfurnished but the exemption
    cannot apply if there is someone still living in the property.
  • Class E -  Empty due to person having gone to live in a hospital or care home.
  • Class F - Council tax payer deceased (leaving property unoccupied). Exemption continues
    for up to six months after grant of probate or letters of administration. On
    expiry of the exemption period the property will become liable for a 100%
    charge.
  • Class G -Occupation prohibited by law. Exemption applies where the property remains
    unoccupied.
  • Class H - Unoccupied property being held for a minister of religion.
  • Class I - Person living elsewhere to receive personal care (leaving property empty).
  • Class J - Person living elsewhere to provide personal care (leaving property empty).
  • Class K - Property left empty by a student, where a student is the owner/tenant of the
    property and, when last occupied was the sole or main residence of the student
    and no one else other than students lived there. The exemption applies as long
    as the person remains a student.
  • Class L - Unoccupied property where a Mortgage lender is in possession of property.
    Exemption continues until either possession is relinquished or the property is
    sold.
  • Class Q - Property left empty by a bankrupt person. The exemption applies whether the
    unoccupied dwelling is furnished or not.
  • Class R - Unoccupied caravan pitch or boat mooring.
  • Class T - Unoccupied separately banded property forming part of another property or
    situated within the curtilage of another property, which cannot be let
    separately without a breach of the Town & Country Planning Act. This will
    often apply to a granny annexe and applies whether the unoccupied dwelling is
    furnished or not.

Occupied properties

Classification descriptions for council tax exemption on occupied properties:

  • Class M - Students’ Halls of Residence. Exemption applies to occupied properties.
  • Class N - Property occupied only by students.
  • Class O - UK Armed Forces accommodation.
  • Class P - Visiting Forces accommodation.
  • Class S - Property occupied only by persons under 18 years of age.
  • Class U - Property occupied only by severely mentally impaired person(s). This exemption
    does not apply to residential homes.
  • Class V - Main residence of a person with diplomatic privilege or immunity.
  • Class W - Occupied annexe to an occupied property. Exemption applies if the annexe forms
    part of a single property including at least one other dwelling and is the sole
    or main residence of a dependent relative (i.e. someone over 65 years of age, or
    a person who is either severely mentally impaired or substantially and
    permanently disabled) a of a person who is resident in that other dwelling.

Please note: the property may need to meet some conditions before it can be exempt from council tax. 

Cotswold District Council
Trinity Road
Cirencester
Gloucestershire
GL7 1PX