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Council tax discounts and exemptions

We are able to reduce your council tax bill in some circumstances.

There are discounts in council tax for single and disabled people and for service personnel on eligible operations overseas.

Also read our pages about reductions for empty properties and council tax support if you're on a low income.

Single occupancy discount 

A full council tax bill assumes that there are at least two adults using the property as their sole or main residence. If only one adult lives in the property we reduce your bill by 25%, known as a single occupier discount.

When calculating your bill we don't count certain people. These include:

  • Full time students
  • Student nurses
  • School or college leavers under 20 but over 18 still receiving child benefit
  • People who care for an elderly or disabled person who lives with them
  • People who are severely mentally impaired
  • Members of religious communities

Apply for a reduction in your council tax

Complete and return the relevant application form from the list below:

Report a change in circumstances

If you are claiming a discount and your circumstances change you must inform us of the changes immediately. If you don't let us know it may mean that your charge will be backdated to the date of the change and an instalment facility not given.

Reductions for disabled people

If your property is the main residence of someone who is disabled you may be able to get a reduction to your council tax. If you are entitled your band will be reduced to the one below that set by the valuation office agency so if your property is in band D you will be charged council tax for a band C property. If you live in a band A property you get a discount of a sixth.

To get the reduction you must meet the following points:

1. You are the person liable to pay council tax on the property and it is your sole or main residence.

2. The property is also the main residence of someone who is substantially and permanently disabled by:

  • illness
  • injury
  • congenital deformity or otherwise.

3. The property has one of the following:

  • a room which is mainly used to meet the needs of the disabled person (not a kitchen, lavatory or bathroom). For example a room used for therapy
  • an additional bathroom or kitchen which are used to meet the needs of the disabled person
  • enough floor space to allow for the use of a wheelchair inside the home and the disabled person uses a wheelchair in the home.

To apply please complete and return this form:

Council tax relief for service personnel on eligible operations overseas

The Ministry of Defence (MOD) administers a council tax relief scheme for all regular and reserve service personnel serving on eligible operations overseas, who either pay or are counted for council tax or rates for:

  • either a property in the UK or
  • the equivalent contribution in lieu of council tax if they are in service families accommodation

To apply please complete and return this form:

The daily rate of council tax relief

From 1 July 2011 the daily rate of council tax relief is 50% of the average council tax for a dwelling in England, which is about £296 for an average six-month tour for service personnel on eligible operations overseas.

Payment of council tax relief

Council tax relief is paid as a tax-free lump sum on completion of duty, based on the number of days in the qualifying operational location. The process of applying for council tax relief for those eligible has not changed.

Please note: this scheme is administered by the MOD not Cotswold District Council. Full details of eligibility and how to claim, which is done on your return from deployment, are published in Joint Service Publication 754, Chapter 9, Section 11 which is available for internal users on the defence intranet.