The amount of council tax you pay is based on:

  • the valuation band of your property
  • where you live in South Gloucestershire
  • any discounts or exemptions that you may be entitled to

Council tax charges

Council tax includes charges for services provided by:

  • us (South Gloucestershire Council)
  • Avon and Somerset Police
  • Avon Fire Authority
  • town or parish councils

It also includes the adult social care precept and special expenses. You can find out more about these payments for essential services in our Council tax explained – where your money goes publication.

There are 50 town and parish councils in South Gloucestershire, not all areas have one. This means that the amount of council tax you pay depends on the area where you live.

Valuation bands

Every property is put into a valuation band (by the Valuation Office Agency).

These bands are based on the value of the property on 1 April 1991, even if it was not built at the time, and not their current value.

There are 8 bands, from A to H.

A – up to and including £40,000
B – £40,001 to £52,000
C – £52,001 to £68,000
D – £68,001 to £88,000
E – £88,001 to £120,000
F – £120,001 to £160,000
G – £160,001 to £320,000
H – More than £320,000

You can check your council tax band on GOV.UK.

If you think you are in the wrong band, you can challenge your council tax band (you submit your challenge to the Valuation Office Agency).

Empty properties and second homes

From 1 April 2025 the following council tax premiums apply to empty properties and second homes. This is to encourage property owners to rent or sell their properties to bring them back into use for local people.

Empty property premium

Properties that have been empty and unfurnished for more than 1 year will need to pay additional council tax.

If your property has been empty for:

  • between 1 and 5 years you will need to pay a premium of 100% (this means that your total bill will be 200% of your council tax band)
  • between 5 and 10 years you will need to pay a premium of 200% (this means that your total bill will be 300% of your council tax band)
  • more than 10 years you will need to pay a premium of 300% (this means that your total bill will be 400% of your council tax band)

If you purchase or lease a property that has been empty and unfurnished for over 1 year and it remains in this state you will be liable for paying the premium.

If the council tax property is in disrepair or derelict, you may be able to apply to the Valuation Office Agency to have the property removed from banding. Read the Valuation Office Agency conditions, under which they will delete the band on a property.

Second home premium

A second home is a furnished property you own that is not used as a permanent home by anybody. An example is a holiday home.

You will be charged a 100% premium meaning that your bill will be 200% of your council tax band.

Empty property and second home premium exemptions

You may be exempt from paying an empty property or second home premium if it:

  • is the sole or main residence when not living at job-related armed forces accommodation
  • has an annexe which is treated as part of the main dwelling
  • is being actively marketed for sale or let (12 month limit)

Second homes may also be exempt if they are:

  • used as a job-related dwelling if liable elsewhere and no choice
  • a caravan pitch or boat mooring that is occupied
  • a seasonal home which prohibits year-round occupancy
  • a seasonal home where a planning application prevents occupancy for more than 28 continuous days

Find out how to apply for a council tax exemption.

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