Some empty properties are completely exempt from Council Tax but you must submit an application for the exemption.
This page explains the criteria for exemption, how to apply and how to tell us about a change in circumstances.
Criteria for exemption
Once granted, Council Tax is not payable on any day that a property meets one of these exemption categories.
Property left empty following a death
An exemption can be awarded when a deceased person’s estate is liable for Council Tax.
This will usually be when the sole occupier has passed away. If the occupier was a tenant, the exemption can be awarded until the property has been handed back to the landlord.
The exemption cannot be awarded if there is a joint owner or occupier of the property.
This exemption will apply from the date of death until up to 6 months after probate has been granted, unless the property has been reoccupied, sold, or let before this date.
Property left empty by patients now permanently living in hospitals or care homes
An exemption can be awarded when the occupier has moved to a hospital, hospice, or care home. This exemption applies when the move is permanent, it cannot be awarded for hospital stays when the occupier is away from home temporarily.
This exemption remains in place until the property has been reoccupied or there is a change to liability.
Property left empty by people in detention
Properties which have been left empty by someone who is in detention, including patients under a relevant section of the Mental Health Act 1983. The property is exempt from charge while the occupier is detained elsewhere.
This exemption lasts until the occupier returns home, or there is a change in liability.
Property left empty by someone who is living elsewhere to receive care
Properties which have been left empty by someone who has moved to receive care can be entitled to an exemption. The property in question must have been the person’s main or sole residence prior to them moving, and they must have moved out permanently.
The exemption can remain in place until the property has been reoccupied or the liability changes.
Property left empty by someone who is providing care elsewhere
If the occupier of a property has moved out and changed their sole or main residence in order to provide care, they can apply for an exemption.
This exemption will remain in place until the property has been reoccupied or the liability changes.
Property is empty and owned by a charity
An exemption can be awarded when an empty property is owned by a registered charity. We will not automatically award this so an application should be made each time the property becomes empty.
This exemption lasts for up to 6 months or until the property has been reoccupied.
Occupation of the property is prohibited by law
An exemption can be awarded to unoccupied properties where occupation has been prohibited by law, for example a prohibition order has been issued.
No exemption can be awarded if the property has been illegally occupied.
The exemption will remain in place until occupation is legal or until the property has been occupied illegally.
Property is empty and owned by a student
A property which has been left empty by a student who is studying elsewhere can be exempt from Council Tax provided the property was previously their main home.
The exemption remains in place while the owner is a student and the property remains unoccupied.
Property is unoccupied pending use by a minister of religion
Properties which are awaiting occupation by a minister of religion can be exempt from Council Tax. This applies to properties which will be used by the minister of religion to perform their duties.
The exemption will remain in place until the property is occupied by the minister of religion.
Property is unoccupied because the mortgagee is in possession
Unoccupied properties which have been repossessed by a bank or building society are exempt from Council Tax.
This exemption will remain in place until the property has been sold and the new owner becomes liable.
Property is unoccupied and the responsibility of a bankrupt's trustees
If the property is unoccupied and the liability falls to a trustee in bankruptcy, an exemption can be awarded. This does not apply when the bankrupt person is liable.
This exemption remains in place while circumstances remain the same.
Property is an unoccupied caravan pitch or houseboat mooring
A caravan pitch or houseboat mooring can be exempt while there is no caravan or boat using it.
This exemption remains in place until the pitch or mooring is reoccupied.
Property is an unoccupied annexe not capable of separate occupation
An unoccupied annexe which cannot be let separately from the main house can receive an exemption. In order to qualify, there must be planning restrictions in place which prevent this annexe being let separately.
This exemption remains in place while the annexe remains unoccupied.
How to apply for an empty property exemption
If the property meets the criteria explained on this page, apply for an empty property exemption using our online form.
You need your Council Tax account number to complete this form. Find this at the top-right of your Council Tax bill, it is 9-digits long and starts with a 6.
Apply for a Council Tax property exemption
How to tell us about a change in circumstances
You must inform us if circumstances have changed while you have an exemption.
To tell us about a change send an email to counciltax@oxford.gov.uk
Remember to include your Council Tax account number in your email.
