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Council tax exemptions

Council tax exemptions

Some dwellings are exempt from the council tax.

Some properties, both occupied and unoccupied are exempt from council tax.  If you feel that you could be exempt from council tax due to one of the following reasons then please either contact the council tax helpline on 01453 766321 or email us at revenue.services@stroud.gov.uk

Exemptions for unoccupied properties:

  • It is owned by and was last occupied for the purpose of a charity (exempt for up to six months)
  • the owner/tenant is in prison
  • the owner/tenant is receiving personal care permanently in a hospital or home
  • the person liable to pay council tax has died and the property has remained unoccupied since the date of death and probate or letters of administration have not been granted.  In some circumstances the exemption may continue for 6 months after probate or letters of administration.
  • it is forbidden by law to occupy the property
  • it is awaiting occupation by a minister of religion
  • the owner/tenant is living elsewhere to receive personal care
  • the owner/tenant is living elsewhere to provide personal care to another person
  • the owner/tenant has moved to become a student
  • it has been repossessed by a mortgage lender
  • it is the responsibility of a bankrupt's trustee
  • it comprises an empty pitch or mooring unoccupied by a caravan or boat
  • it comprises a self contained unit which cannot be let separately from the main property without breaching planning conditions

 Exemptions for occupied properties

  • Students in halls of residence
  • other qualifying students
  • members of the armed forces in MOD accommodation
  • members and dependants of visiting forces
  • persons under the age of 18
  • the severely mentally impaired
  • people with diplomatic privilege or immunity
  • elderly or disabled relative living in self contained unit of the main property

Dwellings are exempt for a limited period if they:

Form part of the estate of a person who has died, for up to six months after the grant of probate or letters of administration are granted and are unoccupied.

Tell us about a change

If you no longer qualify for a discount please let us know by emailing revenue.services@stroud.gov.uk, phoning the council tax helpline (01453) 766321 or write to us at the council, quoting your council tax account reference number and/or address.

You may have to pay a fine if you don’t tell us.

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