Council tax discounts and exemptions

You can get a discount on your council tax bill, or even pay nothing, in certain circumstances.

A discount or an exemption depends on your current situation and circumstances but does not take account of income or savings. If you are on a low income, you may also be able to get help to pay your bill through council tax support.

 

Single occupancy discount

If you are the only person over the age of 18 living in your home, you may be entitled to a 25% discount on your council tax bill.

To qualify for this discount the property must be your sole or main residence.

Temporary absences would not qualify for this reduction.

Tell us about a change

If someone else over the age of 18 moves into the property you should tell us straight away as this may affect your discount. If you no longer qualify for a sole occupier discount let us know.

The quickest and easiest way to use this form is to register with our online service. My Revenues and Benefits allows you to manage your council tax, business rates, housing benefit and council tax support accounts all in one place.

Empty properties and second homes

Empty properties – properties which are unoccupied and unfurnished

A property is considered unoccupied and unfurnished once the occupiers have moved out taking all their belongings with them and the majority of the furniture has been removed. Carpets and curtains are ignored as are built-in fires, wardrobes and some fitted kitchen items such as cookers and fridges. Any other items of furniture may result in the property being classed as furnished. 

Periodic checks are made on empty properties and if a visiting officer finds a property to be furnished or occupied the discount may be cancelled retrospectively and a bill for the correct charge will be issued.

Cheltenham Borough Council awards a 25 per cent discount for up to six months. At the end of the six-month period, if the property remains unoccupied and unfurnished, a 100 per cent charge will then be payable. 

Second homes and holiday homes – properties that are furnished but no one’s sole or main residence

Second homes are classed as properties which are wholly or partly furnished but not occupied as anyone's main home. 

It may be that it is your second home, and you have a main residence elsewhere, a furnished rental that is not currently occupied or a property which is occupied by someone who has a main residence elsewhere.

No discount is awarded and a second home premium is payable.

Long term empty and second home premiums

We charge a premium on long-term empty dwellings. These are homes that have been unoccupied and unfurnished for at least one year. The one-year period starts from the date the property first became empty. It does not restart if there is a change of owner.

Exceptions from premium charges

There are some exceptions to the second home premium. If your property meets the criteria, from 1 April 2025 you will be able to make an application for your property to be considered for one of the exceptions. Evidence will need to be provided at that point to demonstrate that the eligibility criteria has been met.

 

 

Unoccupied and unfurnished properties undergoing structural repairs

A domestic property may be classed as uninhabitable if it is empty and requires, or is undergoing, major repairs to make it habitable. Major repairs can include structural alterations to the property. Major repairs are normally considered to be those which affect the fabric of the premises such as major roof or external wall repairs, foundation work and work relating to supporting walls.

To help with an understanding of what can be classed as ‘major repairs’, please read the points below:

• Substantial repairs to the main structure of the property, such as roofs, walls, foundations. Replacing a seriously defective roof would probably be sufficient, but repairing a few tiles would not
• The cost and extent of works required to make the property fit to live in. Individual works such as installing central heating, double glazing, re-plastering, rewiring, replacement of floors and ceilings would not be enough to qualify if taken individually, but consideration would be given to the combined effect of otherwise minor works, in assessing an application
• General refurbishment or modernisation such as replacing old fashioned but serviceable kitchens and bathrooms will not be enough

Cheltenham Borough Council award a 25 per cent discount for a maximum period of twelve months for properties which are considered uninhabitable. The discount will end once any major or structural work is complete.

Unoccupied and unfurnished properties undergoing structural repairs discount details

Property details	Discount details
Property unoccupied and unfurnished and in need of or undergoing structural repairs	25 per cent discount for up to twelve months
If repair works are complete within twelve months but property continues to be unoccupied and unfurnished	25 per cent discount can continue for up to six months after the work is completed but the total period must not exceed twelve months

Job related homes

A 50 per cent discount can be awarded for properties classed as second homes which are occupied as job-related dwellings or retained because you live in a property classed as a job-related dwelling.

The discount may be awarded if at least one of the following criteria is met:

• an employee needs to live at the property to carry out their duties of employment. You will need to explain to us the duties of your employment which you perform from that address and why you must reside in that property, in particular, to perform the duties of your employment
• you are employed in a job where it is customary for employers to provide accommodation and the accommodation is required for better performance of the duties of your employment
• you are required under contract to live at that property and you live there for the proper performance of the duties of your employment. The contract must be entered into at arms length and you must be required to carry on a trade or profession at that address

This discount is not applicable:

• if you have a second property in the locality of your place of work but you do not perform the duties of your employment from that address. There must be a direct link between your work and the property, such as caretaker, landlord of pub, school teacher
• unless both your addresses are in England, Wales or Scotland
• if you are not the liable person for council tax at both properties (unless the property is provided by the ministry of defence or for a minister of religion to perform his duties)
• if you are a director or a partner in the company providing the accommodation (unless you are a full time working director/partner or the company is non-profit making or charitable)

In some cases it may be necessary to establish which address is your main residence and which is your second home. If this is the case a sole or main residence questionnaire will be issued to you.

Disabled band relief

You may be able to get a reduction on your council tax bill if you, or an adult or child living with you, is permanently disabled.

'Disabled person' in this context means a person who is substantially and permanently disabled. The disabled person can be either an adult or a child and does not have to be responsible for paying the council tax bill, but the property must be their only or main residence.

Who can apply

The requirements for a reduction are that the property must be the main residence of the disabled person and it must have at least one of the following features, it must also be of vital or major importance to the disabled persons wellbeing:

• an extra kitchen or bathroom for the specific needs of the disabled person
• an extra room, not a bathroom, kitchen or toilet, that is mainly used by the disabled person and is required to meet their additional needs. For example, a treatment room which is not their bedroom.
• enough indoor space for the disabled person to use a wheelchair, the wheelchair must be needed for day-to-day living indoors.

The extra room or space for wheelchair use must be of major importance to the disabled person's wellbeing. This means that without this room or space, the disabled person either:

• would find it physically impossible or extremely difficult to live in the dwelling
• their health would suffer
• the disability would be likely to become more severe

An extra room does not need to have been specially built, but your home will not qualify for a reduction unless the room is essential or of major importance to the disabled person. Rearranging rooms (for example, having a bedroom on the ground floor rather than the first floor) is unlikely to make your property eligible for the reduction.

Other adaptations which do not qualify

There are many other adaptations which can be made to a property which help support the disabled person in the home, but unless one of the above criteria is met, extra adaptations on their own, do not qualify.

These include, for example;

• Hand rails in a bathroom or toilet
• A lift or stairlift
• Ramps
• Commode
• Hearing loop

Amount of discount

The reduction is made by charging council tax at the valuation band below the one your home is in. So, if your home is in band D, the band C rate will apply to your council tax bill. You will get a part reduction even if your home is in band A.

If the property ceases to be the sole or main residence of the qualifying individual then you must notify the council tax team as the disabled relief must be removed.

How to apply

If you would like to apply please contact us by emailing council.tax@cheltenham.gov.uk or call 01242 264161.

As part of the application process, we may need to visit your home to confirm that it meets the criteria for the discount.

Annexes

The criteria for the annexe discount is:

The annexe must form part of a single property which includes at least one other property, for example, the annexe must be within the grounds of the main house (not necessarily attached) and must be included in the title deeds of the main house and not registered separately.

And either:

The annexe is being used by the resident of the main house, as part of their main home,

or,

The annexe is lived in by a relative of the person who lives in the main house. For this purpose a relative is defined as: a partner, parent, child, step child, grandparent, grandchild, brother, sister, uncle, aunt, nephew and niece (also includes great grandparent, great grandchild, great great grandparent and great great grandchild).

If you have a close relative who lives in the annexe and they are over 65 years of age or they are either severely mentally impaired or substantially and permanently disabled we may be able to award a council tax exemption for the annexe.

If the annexe is unoccupied and cannot be let separately because of a planning restriction then it could also be exempt.

If you wish to apply please contact us by emailing council.tax@cheltenham.gov.uk or call 01242 264161.

Care leaver discount

The council provides a local discount for care leavers to reduce their council tax bill until they reach their 25th birthday. To qualify for this discount the care leaver must be the liable person on the council tax bill.

If you are an eligible care leaver you still need to apply for any other reduction you may be entitled to such as:

• student discount or exemption
• single person discount
• council tax support scheme

We will automatically award a top-up discount until the care leavers 25th birthday only when we have received confirmation from the relevant authority.

If the care leaver is a former relevant child in the care of Gloucestershire County Council, then we will need to receive confirmation from Gloucestershire County Council’s 11-25 permanency service.

If the care leaver is a former relevant child in the care of a local authority other than Gloucestershire they will be required to provide confirmation from the relevant authority.

This discount only applies to care leavers who are named on the council tax bill.

Properties exempt from council tax

Some properties, either occupied or unoccupied, are exempt from the payment of council task.

Certain exemptions are indefinite but others can only be granted for a limited period of time.

Unoccupied properties

Class B

An unoccupied dwelling owned by a charity and was previously occupied in furtherance of the charities objectives (exempt for up to six months). Empty properties owned by a charity are exempt for up to six months from the date that the last resident vacated, provided that the property was being used for the purposes of the charity up to the date the last occupier moved out. After six months the full council tax charge is due.

Class D

A dwelling left unoccupied by a person who is detained by order of a court (except for unpaid council tax).

You may be able to get a discount on your council tax bill if a member of your household is detained in prison, hospital or another place by order of a court.

This does not apply to those in prison for non-payment of fines or non-payment of council tax.

Amount of discount

We may offer:

• a 25% discount if one adult resident remains in the property
• a 100% exemption if the property has been left unoccupied

How to apply

Please email us at council.tax@cheltenham.gov.uk or call us on 01242 264161 if you think you may qualify.

Class E

A dwelling left unoccupied by a person who has moved to receive personal care, whether in a hospital, nursing home or residential care home.

This exemption applies to unoccupied dwellings where the owner or tenant of a dwelling has their sole or main residence (their home) in a residential care home, nursing home, hospital or hostel in which they are receiving care or treatment.

The property must have previously been the home of the person who is now living in residential care, a nursing home, or hospital, and they must have been living there since they moved out of the dwelling.

The dwelling can be exempt regardless of whether it is furnished or unfurnished, and will qualify for the exemption as long as the person whose name appears on the bill is resides permanently in residential care.

Class F

An exemption may be available if the council tax payer has died, the property remains unoccupied since the death and probate has not yet been granted. The exemption may continue for six months after the grant of probate.

Class G

A dwelling whose occupation is forbidden by law, or which is kept unoccupied because of impending compulsory purchase.

An unoccupied property is exempt from council tax if its occupation is:

• restricted by a planning condition that prevents occupancy (under the Town and Country Planning Act 1990);
• prohibited by law

or

• if it is kept unoccupied by reason of action taken to prohibit occupation, or with a view to acquiring it, under powers conferred by any Act of Parliament.
• We will need to see evidence that occupation is prohibited, and you will be asked to provide this as part of the application process.

Class H

An unoccupied vicarage or similar dwelling, awaiting occupation by a Minister of Religion.

Class I

A dwelling left unoccupied by a person who has moved to receive personal care elsewhere (other than Class E).

Class J

A dwelling left unoccupied by a person who has moved to provide care to another person.

Class K

An unoccupied dwelling where the owner is a student who last lived in the dwelling as his/her main home.

Class L

An unoccupied dwelling which has been taken into possession by a mortgage lender.

Class Q

A dwelling where the liable person is a trustee in bankruptcy.

Class R

A pitch or mooring which is not occupied by a caravan or boat.

Class T

An unoccupied annexe (on which a separate council tax band has been placed) which cannot be let separately from the main dwelling without breaching planning conditions.

Occupied properties

Class M

A dwelling used by students as a hall of residence.

Class N

A dwelling occupied entirely by students or by students as a term time accommodation.

As a full-time student you may be able to get a discount on your council tax bill.

To qualify as a student, you must either:

• study for 24 weeks for 21 hours per week in each academic year
• be under 20 years old, have left home and be studying for a qualifying course for at least 12 hours a week for three months - qualifying courses include A levels, Highers, HNDs, HNCs and Level 4 SVQs
• be a foreign language assistant working in a school or other educational establishment and be registered with the British Council.

How to apply

Please provide a copy of your council tax exemption certificate. For details on how to obtain this you should contact the student management services offices at your place of study. Your certificate needs to include your course start date, end date and confirmation of full time study.

Your certificate can then be uploaded through your online account or can be emailed to council.tax@cheltenham.gov.uk. Please ensure your account reference is quoted with your email.

Foreign language assistants

We also treat you as a student if you work as a foreign language assistant in a school or other educational establishment and are registered with the British Council. If you think you might qualify for a discount, please email us at council.tax@cheltenham.gov.uk or call us on 01242 264161.

Other students

For council tax purposes, we treat you as a student if you are:

A non European Union national, and the spouse or dependent of a student, and you are not allowed to work or have no recourse to public funds.

To apply please email us at council.tax@cheltenham.gov.uk or call us on 01242 264161.

We will need to see your passport and your visa for the UK.

Class O

An occupied dwelling used as armed forces accommodation (barracks).

Class P

An occupied dwelling used by a member of a visiting force as accommodation.

Class S

A dwelling occupied only by a person or persons aged under 18 years.

Class U

A dwelling occupied only by a person who is severely mentally impaired who would otherwise be liable to pay the council tax. Dwellings where the landlord or care home owner is liable to pay the council tax are not exempt.

You may be able to get a discount on your council tax bill if you, or someone who lives with you, have been classed as severely mentally impaired. For the purposes of council tax, a person is severely mentally impaired if they have a severe mental impairment of intelligence and social functioning (however caused) which appears to be permanent.

Amount of discount

We may offer:

• a 25 per cent discount where a property is home to a person or people who are severely mentally impaired or have been disregarded for council tax purposes and one other adult who is not
• a 100 per cent exemption where a property is home to only a person or people who are severely mentally impaired

The person must also be entitled to one of the following benefits:

• Attendance allowance
• Constant attendance allowance (industrial injuries or war pensions)
• Severe disablement allowance
• Disability living allowance (higher or middle-rate care component)
• Disability working allowance
• Increased rate of disablement pension where constant attendance is needed
• Unemployability supplement or allowance
• Income support (which includes the disability premium)
• Personal independence payment (standard or enhanced daily living component)
• Armed forces independence payment
• Incapacity benefit
• Employment and support allowance
• Disability element of working tax credit
• Universal Credit (including an element for limited capability for work or limited capability for work and work-related activity)

How to apply

You will need to contact us at council.tax@cheltenham.gov.uk or call us on 01242 264161 so we can send you an application pack. Along with the application you will be required to provide a certificate signed by a medical practitioner and proof of any of the qualifying benefits.

Class V

An occupied dwelling which is used as the main residence of a diplomat, who is not a British citizen.

Class W

An occupied annexe (on which a separate council tax band has been placed) which is used as a sole or main residence of a dependent relative of a person who is resident in the main dwelling.

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If you feel your property falls into one of the categories above, email us at council.tax@cheltenham.gov.uk or call us on 01242 264161 for more help and advice. You may be required to provide evidence to support your application.

The council should be informed immediately if anything changes which means that the property no longer qualifies for an exemption.

Student discount

As a full-time student you may be able to get a discount on your council tax bill.

To qualify as a student, you must either:

• study for 24 weeks for 21 hours per week in each academic year
• be under 20 years old, have left home and be studying for a qualifying course for at least 12 hours a week for three months - qualifying courses include A levels, Highers, HNDs, HNCs and Level 4 SVQs
• be a foreign language assistant working in a school or other educational establishment and be registered with the British Council.

Amount of discount

We may offer:

• a 25% discount if all but one of the adults living at the property are students
• a 100% exemption if the property is occupied solely by students

How to apply

Please provide a copy of your council tax exemption certificate. For details on how to obtain this you should contact the student management services offices at your place of study. Your certificate needs to include your course start date, end date and confirmation of full time study.

Your certificate can then be uploaded through your online account or can be emailed to council.tax@cheltenham.gov.uk. Please ensure your account reference is quoted with your email.
Foreign language assistants

We also treat you as a student if you work as a foreign language assistant in a school or other educational establishment and are registered with the British Council. If you think you might qualify for a discount, please contact us.

Other students

For council tax purposes, we treat you as a student if you are: 

A non European Union national, and the spouse or dependent of a student, and you are not allowed to work or have no recourse to public funds.

To apply please email us at council.tax@cheltenham.gov.uk or call us on 01242 264161.

We will need to see your passport and your visa for the UK.

Severely mentally impaired person

You may be able to get a discount on your council tax bill if you, or someone who lives with you, have been classed as severely mentally impaired. For the purposes of council tax, a person is severely mentally impaired if they have a severe mental impairment of intelligence and social functioning (however caused) which appears to be permanent.

Amount of discount

We may offer:

• a 25 percent discount where a property is home to a person or people who are severely mentally impaired or have been disregarded for council tax purposes and one other adult who is not
• a 100 percent exemption where a property is home to only a person or people who are severely mentally impaired

The person must also be entitled to one of the following benefits:

• Attendance allowance
• Constant attendance allowance (industrial injuries or war pensions)
• Severe disablement allowance
• Disability living allowance (higher or middle-rate care component)
• Disability working allowance
• Increased rate of disablement pension where constant attendance is needed
• Unemployability supplement or allowance
• Income support (which includes the disability premium)
• Personal independence payment (standard or enhanced daily living component)
• Armed forces independence payment
• Incapacity benefit
• Employment and support allowance
• Disability element of working tax credit
• Universal Credit (including an element for limited capability for work or limited capability for work and work-related activity)

How to apply

You will need to contact us on 01242 264161 or council.tax@cheltenham.gov.uk so we can send you an application pack. Along with the application you will be required to provide a certificate signed by a medical practitioner and proof of any of the qualifying benefits.

Full time carers

Paid care workers earning no more than £44 a week, or carers who looks after someone with a disability who's not their partner, spouse, or a child under 18

You may be able to get a discount on your council tax bill if you give or receive care.

Who can apply?

The professional carer

• must be providing care on behalf of a local authority or charity
• can be employed by an individual, but have to have been introduced by a charity
• must be employed for at least 24 hours per week
• must not be paid more than £44 per week
• must live in the premises that are provided for their job

The home carer

• must be providing care to a person who is entitled to one of these benefits:
• attendance allowance – higher rate
• attendance allowance – lower rate
• constant attendance allowance – increased rate
• the highest rate of the care component of a disability living allowance
• the middle rate of the care component of a disability living allowance
• the appropriately increased rate of disablement pension
• Personal Independence Payment Daily Living Component - standard rate
• Personal Independence Payment Daily Living Component - enhanced rate
• Armed Forces Independence Payment
• must live in the same place as the person who they are providing care to
• must work for at least 35 hours per week
• must not be caring for their partner or a child under 18

How to apply

Please contact us on 01242 264161 or council.tax@cheltenham.gov.uk to request an application form.

Apprentice or youth trainee

You may be able to get a discount on your council tax bill if someone living in your home is an apprentice or youth trainee.

Who can apply

To qualify as an apprentice or youth trainee you must be:

• employed to learn a trade, business, profession, office role or vocation
• on a recognised course of training leading to an accredited qualification
• paid no more than £195 per week gross

To qualify as a youth trainee you must be:

• under 25 years old
• taking a relevant course under an individual training plan

We will need a completed application form and to see evidence of your training plan.

Amount of discount

We may offer:

• 25% discount if you live with another adult
• 50% discount if you live alone

How to apply

We will need a completed application form and to see copies of the apprenticeship agreement along with the apprentice's last 3 consecutive wage slips.

If you wish to apply please contact us on 01242 264161 or council.tax@cheltenham.gov.uk.

Other people who may be "disregarded" residents

Some residents are disregarded (not counted) when calculating how many people are living at a property.

• Where there are two residents and one is disregarded, a 25 percent discount is granted
• Were all residents are disregarded, a 50 percent discount is granted. Percentages may vary based on the amount of residents within a property.

People aged 18 or 19 and in full-time education

 You might be disregarded if you are under 20 years old and:

• in full-time education
• studying for a qualification up to A-level
• studying for at least 12 hours per week
• attending a course that will last at least three months

People under 20, in full-time education and have Child Benefit paid for you

The council tax Child Benefit discount only applies to those children aged 18 and over who are in full time education or training.

School leavers who are 18 or 19 and left education after 30 April - exempt from paying until 1 November the same year

School leavers are 'disregarded' (not included when calculating council tax for a property) until 1 November in the same year, or the date of their 20th birthday.

Any school leavers who do not take up a course by 1 November (or the date of their 20th birthday, whichever is soonest) will be classed as non-students. This means that they will no longer be 'disregarded' and they will be included when calculating council tax for a property.

Foreign language assistants registered with the British Council

 A foreign language assistant, registered with the British Council, is classed as a full-time student.

Diplomats

An occupied dwelling which is used as the main residence of a diplomat, who is not a British citizen.

Members of a visiting force

An occupied dwelling used by a member of a visiting force as accommodation.

Members of international headquarters or a defence organisation

 You may qualify for a discount if you are a

• member of an international headquarters or defence organisation
• dependant of a member of an international headquarters or defence organisation

Persons who have have diplomatic privilege or immunity

A property where a diplomat is liable to pay the Council Tax is exempt; however, where a diplomat lives in the home of another person who is liable to pay Council Tax, the diplomat is disregarded.

Persons living in a hostel or night shelter

A person is disregarded for Council Tax purposes if he or she has their sole or main residence in a dwelling which is a hostel or night shelter for persons of no fixed abode.

Members of a religious community, for example a monk or nun

You can be disregarded only if all of the following apply:

• You are a member of a religious community whose main purpose is:
  • prayer or contemplation, or
  • education, or
  • the relief of suffering, or
  • a combination of these
• You have no income or capital of your own, apart from:
  • a pension from past employment
• You are fully dependent on the religious community for your material needs (for example food, accommodation, clothing)

This generally applies to people such as nuns, monks, or similar religious orders. Ordinary worshippers or people who simply attend church/mosque/temple do not qualify.

Ukrainian national living in the UK under the Homes for Ukraine scheme

To be classed as a relevant Ukrainian person you must be a person who holds permission to enter or to stay in the UK granted under the homes for Ukrainian Sponsorship Scheme route.

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To inform us of a disregard or for further information please contact the council tax team on 01242 264161 or council.tax@cheltenham.gov.uk

Council tax reductions in special circumstances (Section 13A)

We can sometimes give a short-term council tax reduction to people who find themselves unexpectedly in difficult circumstances. This type of reduction can apply to both occupied and unoccupied properties. It is called a Section 13A reduction because it comes under Section 13A of the Local Government Finance Act.

We can only give Section 13A reductions in exceptional situations. The money to cover the reductions comes out of the council’s own funds, so the decision to grant a reduction and how much is at our discretion.

Exceptional situations might include where the council tax payer faces sudden financial problems they could not have expected.

Eligibility

You must be a council tax payer in Cheltenham to qualify. You can only apply for discretionary relief on your current council tax bill.

Criteria for making a claim

We will review each application on its own merits. We will consider these factors:

• there must be evidence of financial hardship or personal circumstances that justify a reduction in council tax liability
• the applicant's income and expenditure including unusual and/or avoidable expenditure
• whether there are exceptional circumstances that contribute to the financial hardship
• the applicant must demonstrate that all reasonable steps have been taken or will be taken to resolve the situation
• entitlement to all other eligible discounts/reliefs/income/welfare benefits have been explored and are being claimed
• the amount outstanding must not be the result of wilful refusal to pay or culpable neglect
• the applicant does not have access to other assets that could be used towards their council tax liability
• whether the situation can be resolved by some other legitimate means
• whether an award will assist the applicant towards a position where they can pay their council tax within a reasonable time frame without further recourse to this discount
• any social or health issues currently being faced by the resident and/or their immediate family
• the effect the situation is having on vulnerable members of the resident's family (such as the elderly, the young, the infirm etc.)
• other evidence in support of an application (such as information from doctors and/or social workers)
• whether the applicant has asked for advice already, eg from Citizens' Advice
• the size and banding of the current accommodation
• the possibility of moving to a smaller and lower banded property
• the lifestyle choices of the applicant and their household
• whether there is a threat of court action in relation to council tax arrears.

How to apply

To request a form please either call the helpline on 01242 264161 or email council.tax@cheltenham.gov.uk.

 

Related Pages

• Empty property and second homes discounts and premium charges
• Register for council tax or tell us you've moved house
• Pay council tax
• Council tax support
• Single person discount review
• Information to go with your council tax bill
• Council tax completion notice