Council tax exemptions

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An exemption means that you do not need to pay council tax.

Occupied properties

Properties exempt from council tax include properties that are only occupied by:

students
people who are severely mentally impaired
under 18s
a dependant relative living in an annexe

Unoccupied properties

Council tax is still charged on properties that are unoccupied, unfurnished or undergoing major works.

The exceptions to this are properties:

that are waiting for probate to be granted
where the person has moved to receive care in hospital or a care home (long-term patient)
owned by a charity (exempt for 6 months)
where probate has been granted (exempt for 6 months)
where the person has been sent to prison (person in detention)
where the person has moved to provide care to another person
are empty due to planning restrictions or legal reasons
waiting to be occupied by a minister of religion
left empty by a student owner
that have been repossessed

The above are only broad descriptions of some of the council tax exemptions available.

To find out about charges for empty properties, check our council tax charges and bands page.

Apply for a council tax exemption

Some of the above exceptions require a full application form to be completed to ensure the full criteria are met.

You can find specific exemption application forms under the downloads section on this page.

For exemptions that do not have a specific application form, use the details in the contact box on this page to apply, explaining which exemption you think you qualify for.

How to return your completed form

Once you have printed and completed the application form, send it to us by one of the following options:

scan and email it to counciltax@southglos.gov.uk
post it to us using the address in the contact box on this page
hand in your application at one of our One Stop Shops

If you do not have printer, you can visit your nearest library or one of our One Stop Shops.

You must continue to pay your council tax until any exemption is granted.

If you do not agree with our decision about an exemption you can appeal to us in writing using the details in the contact box on this page.

Occupied properties

Unoccupied properties

Apply for a council tax exemption

How to return your completed form

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