Empty properties and Council Tax

Prior to 1 Apr 2004 properties which were no-one's sole or main residence were entitled to a 50% discount.

From 1 Apr 2004 new legislation was passed allowing Councils to vary the discount given to such properties. The types of properties fall into 2 categories.

Furnished properties which are no-one's home

This would include second homes, holiday homes and properties left empty between tenancies. Oxford City Council has decided that these properties will receive a 10% discount. There are exceptions to this category which include mobile home pitches, boat moorings and some types of employment related accommodation. The exceptions will continue to receive a 50% discount.

If you have a second home and wish to apply for a second home discount you can apply using our online form.

Council Tax sole or main residence form

If you are reporting a property that it furnished but unoccupied please use our online account amendment request.

Council Tax account amendment form

Unfurnished and Unoccupied Properties

Such properties are entitled to an initial six month exemption, following an inspection by a Council Officer. Prior to 1 April 2004, a 50% discount was applied after this period of exemption. However, Oxford City Council has decided that these properties will no longer receive this discount. Homes which are left empty following the death of the liable person will continue to be charged at 50% when they are not exempt.

Reporting Empty Properties

If you are concerned about an empty private sector property in your neighbourhood, please report the property to us.

Report an empty property online

Page last reviewed 1 May 2012