Discounts and exemptions

Am I able to claim a discount for living on my own?

If you are the only person over the age of 18 living in your home, your bill will be reduced by 25 per cent. A single person discount can be applied for by visiting our Citizen Access Revenues Portal.

Depending on your circumstances, it will normally be back-dated to when ‘the resident’ was (or became) a single person.

For council tax discount purposes, some people are disregarded when we assess the number of adults living in a property. This means that the bill for a property where one of the two adult residents is disregarded will be the same as that for a property with one adult resident (bill reduced by 25% discount).

If, however, there are three or more adult residents and only one is disregarded, there will be no entitlement to discount because there will still be two adults counted.

The following categories of people are disregarded when we count the number of adults living in a property:

• Full-time students, student nurses, apprentices, and people on youth training schemes.
• Patients living in hospital long term.
• Patients in nursing homes, mental nursing homes, residential care homes, hospices and hostels providing a high level of care.
• People who are severely mentally impaired and are entitled to certain state benefits.
• People in prison or on remand and people kept in hospital under the Mental Health Act 1983.
• People staying in certain hostels or night shelters (who would otherwise have no home at all).
• School leavers under 20 years who have left school between 30 April and 1 November of the year in question.
• Some husbands, wives or dependents of students who are not British citizens and who are not allowed by the Home Office to take a job or claim benefits.
• 18- to 19-year-olds for whom child benefit is paid.
• Care workers, working on low pay usually for a charity or local authority.
• People who care for someone with a disability who is not their partner or a child under 18 years, if the person receiving care is entitled to certain state benefits.
• A person who is a member of an organisation listed under the International Headquarters and Defence Organisations Act 1964, and his/her dependents.
• People who are members of visiting force as set out in the Visiting Forces Act 1952.
• Members of religious communities who receive no income.
• People with diplomatic immunity.

Are there any discounts for people with disabilities?

If you or someone who lives with you (adult or child) uses a wheelchair indoors or has an additional bathroom, kitchen or other rooms to meet special needs arising from a disability, they could be entitled to Disabled Band Reduction.

For properties in band B to H the reduction is given by calculating your Council Tax bill on the valuation band lower than the one allocated to your property.

From the 1 April 2000, Disabled Band Reduction may also apply to band A properties. The reduction for a band A property will be calculated in line with other bands. The reduction ensures that disabled people do not pay more tax on account of space needed because of a disability.

If you think you may be eligible for a discount, please complete an online application on our Citizen Access Revenues Portal. Alternatively, please download the application form, complete and return by email to revenues@tewkesbury.gov.uk.

Are there any discounts for students?

If you are a full time student aged 18 years or over who is resident in the household, you may be entitled to a discount. If the property is wholly occupied by full time students, the property will be exempt from Council Tax.

Someone qualifies as a student if he or she is:

• On a full-time course of higher education, i.e. undertaking a university or college course which lasts for at least an academic year, takes at least 24 weeks a year and involves at least 21 hours of study per week during term-time.
• On a qualifying course of further education, i.e. under 20 years old, following a course which lasts more than three months and at least 12 hours per week for any qualification up to A level, ONC or OND standard. (Correspondence courses, evening classes, or courses taken up with a person’s job, such as day release, are not included).
• Registered as a foreign language assistant with the Central Bureau for Educational Visits and Exchanges. (Overseas students, including a spouse/dependent who is not a UK Citizen and who is prevented from taking paid employment or from claiming benefits, can qualify in the same way as home students.)

If you think you are eligible for a discount or exemption, please apply using our Citizen Access Revenues Portal.

You will need to upload documentary evidence of student status in the form of a certificate obtained from the educational institution. Please note that your application cannot be considered without this.

Are there any discounts for people with a Severe Mental Impairment?

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 be able to offer:-

• a 100% discount, if you qualify as severely mentally impaired and either:
  • you live on your own and are liable for the Council Tax (care homes and other facilities do not qualify for 100% discount), or
  • any other adults in your household qualify as severely mentally impaired or are full-time students.
• a 50% discount on the Council Tax bill if everyone else in your household is ‘disregarded’ under a different reason, for example one person qualifies for a carer disregard and one person qualifies as severely mentally impaired.
• a 25% discount if you live with someone who is severely mentally impaired and either:
  • there are no other adults in your household, or
  • everyone else in your home is disregarded except for you.

Eligibility

You will need to have a certificate signed by the doctor to show that you or the person you live with are severely mentally impaired.

You will also need to provide proof that you are receiving at least one of the following benefits:

• Incapacity benefit
• Attendance allowance
• Severe disablement allowance
• Disability Living Allowance (higher or middle-rate care component)
• Increase in disablement pension (due to constant attendance being needed)
• Unemployability supplement or allowance
• Constant attendance allowance
• Income Support (which includes a disability premium)
• Personal Independence Payment (standard or enhanced daily living component)
• Armed forces independence payment
• Disability working allowance (based on getting income support including disability premium)
• Universal Credit (including an element for limited capability for work or limited capability for work and work-related activity).

Evidence required

You will need to submit:

• an award letter showing you receive one of the eligible benefits (and when you have received it since if possible), and
• a signed doctor’s certificate confirming that the condition is permanent.

Download a certificate for a doctor to sign here.

How to apply for a discount

If you or someone you live with is severely mentally impaired, and you’d like to apply for a discount, please fill out an online form, which is under our “Apply for a council tax discount” section on our Citizen Access portal.

You will need to upload the accompanying evidence and signed doctor’s certificate during the application process.

Care leaver discount

The council provides a local discount for its care leavers to reduce their Council Tax bill until they reach their 25th birthday.

If you are a Gloucestershire 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 reduction.

We will automatically award you a top-up discount until your 25th birthday once we have received confirmation from Gloucestershire County Council’s 11-25 Permanency Service that you are a ‘Former Relevant Child’.

The discount only applies to Gloucestershire County Council care leavers living in Tewkesbury borough. For full details please read our policy.

Empty homes

With effect from the 1 April 2020, properties which are unoccupied and unfurnished will be granted a 25% discount for a maximum of six months. The full Council Tax charge will then be payable.

Empty homes discount is awarded in respect of the property. If the property was registered unoccupied and unfurnished prior to you moving in, you will only receive the remaining period of the maximum six-month period.

If you think you may be eligible for a discount, please complete an online application on our Citizen Access Revenues Portal. Alternatively, please download the application form, complete and return by email to revenues@tewkesbury.gov.uk.

Empty homes premium

From 1 April 2020, a property that has been continuously empty and unfurnished for two years or more will be subject to an empty homes premium of 100%.  This means that, in addition to the full charge, an extra 100% will be payable.

Please note: At the Council Meeting held on 27 February 2024, Tewkesbury Borough Council determined, in accordance with section 11B of the Local Government Finance Act 1992, as amended by the Levelling Up and Regeneration Act 2023 to increase council tax for all properties empty after one year by 100% (currently for properties empty between two and five years) from 1st April 2025, subject to any exceptions set out in regulations and guidance.

If your property has been continuously empty and unfurnished for more than five years, the empty homes premium will be 200%.

As of 1 April 2021, if your property has been continuously empty and unfurnished for more than 10 years, the empty homes premium will be 300%.

The council has introduced this measure to encourage owners of empty properties to bring them back into use.

There are two exceptions to the levying of an empty homes premium.

1. The property is an annexe used in conjunction with the occupation of the main property.
2. The property would otherwise be the sole or main residence of a member of the armed services who is absent from the property as a result of such service.

As the premium applies to the property, a change of ownership or tenancy will not affect the premium.  If when you purchased or started renting your property it had already been empty and unfurnished for two years or more, you will have to pay the extra Council Tax charge.

Unless you are able to present exceptional circumstances, the additional charge can only be removed by bringing the property back into use.

Second homes

Properties that are furnished, but not occupied as anyone’s main home are classed as second homes. No discount is awarded.

Please note: In accordance with Local Government Finance Act 1992, sections 11B and 11C, as amended by the Levelling Up and Regeneration Act 2023, at the Council Meeting held on 27 February 2024, Tewkesbury Borough Council determined to increase council tax for all properties which are occupied periodically (furnished properties which are not a sole or main residence) by 100% from 1 April 2025, subject to any exceptions set out in Regulations and guidance.

Exceptions to the Second Home and Long Term Empty Property Premium

The government have set out exceptions to the second home and long-term empty property premium, listed below. Further information can also be found here.

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 to demonstrate that the eligibility criteria has been met. If you wish to apply for an exception, please email revenues@tewkesbury.gov.uk, quoting your council tax account reference and ‘exception to premium’ in the subject line, providing supporting evidence. An exception will not be granted where there is insufficient information to demonstrate that the eligibility criteria has been met.

Class E – Long-term empty homes and second homes

• Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation.

Class F – Long-term empty homes and second homes

• Annexes forming part of, or being treated as part of, the main dwelling.

Class G – Long-term empty homes and second homes

• Dwellings being actively marketed for sale (12 months limit).

Class H – Long-term empty homes and second homes

• Dwellings being actively marketed for let (12 months limit).

Class I – Long-term empty homes and second homes

• Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration).

Class J – Second homes only

• Job-related dwellings.

Class K – Second homes only

• Occupied caravan pitches and boat moorings.

Class L – Second homes only

• Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously.

Class M – Long-term empty home only

• Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit).

Which properties are exempt from Council Tax?

Class B

• Unoccupied properties that are owned and were last used by a charity. The exemption lasts for a maximum period of six months.

Class D

• Unoccupied properties which were owned and were previously occupied by someone who is detained in prison or hospital by order of a court, under the Mental Health Act 1983 or under the deportation provision of the Immigration Act 1972.

Class E

• Unoccupied properties which were previously occupied by someone who’s now living in a hospital, residential care home, nursing home or hostel and who owns or retains the tenancy for the property.  If you think you, or the liable person, may be eligible for this exemption, please complete the online application on our Citizen Access Revenues Portal. Alternatively, please download the application from, complete and return by email to revenues@tewkesbury.gov.uk

Class F

• Unoccupied properties left empty following the death of a sole owner or tenant, where probate or letters of administration have not yet been granted and for up to six months after. The property must have remained empty since the date of death for the exemption to apply.

Class G

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

Class H

• Properties held vacant for future occupation by a minister of religion.

Class I

• Properties left unoccupied by people who’ve moved elsewhere to receive personal care.

Class J

• Properties left unoccupied by people who’ve moved to provide personal care to another person who lives elsewhere.

Class K

• Properties left unoccupied by a student who left to study elsewhere and the vacant property was their main or only home.

Class L

• Unoccupied properties that have been repossessed by a mortgage provider.

Class M

• An unoccupied dwelling used by student as a hall of residence.

Class N

• Properties occupied entirely by students.

Class O

• Armed forces accommodation owned by the Ministry of Defence.

Class P

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

Class Q

• Unoccupied properties where the person responsible for paying the Council Tax is a trustee in bankruptcy.

Class R

• A pitch or a mooring which isn’t occupied by a caravan or a boat.

Class S

• Properties occupied only by a person or persons aged under 18.

Class T

• Properties forming part of another dwelling, such as granny flats or annexes, which can’t be let separately.

Class U

• Properties occupied only by a person(s) who is (are) severely mentally impaired.

Class V

• Properties occupied by diplomats, persons who have diplomatic immunity, and certain members of their household.

Class W

• An annexe or self-contained part of a property, which is occupied by an elderly, disabled or severely mentally impaired relative of the resident(s) living in the main part of the property.