Some properties can completely exempt from Council Tax while occupied but you must submit an application for exemption.
This page explains the criteria that may qualify a property for exemption, how to apply and how to tell us about a change in circumstances.
How to apply for an occupied property exemption
Apply for an occupied property exemption using our online form if the property meets the criteria explained on this page.
Apply for a Council Tax exemption
How to tell us about a change in circumstances
You must inform us if your circumstances have changed while you have an exemption.
To tell us about a change, don't use the form, send an email to counciltax@oxford.gov.uk
Criteria for exemption
Once granted, Council Tax is not payable on any day that a property meets one of these occupied property exemption categories.
Property is occupied by students
For student exemptions, please visit our Student council tax exemption page.
Property is Halls of Residence
Purpose built student accommodation which is occupied by students and operated by an educational establishment is eligible for an exemption.
Property is occupied by people who are severely mentally impaired
If all the occupiers of the property are severely mentally impaired an exemption can be awarded. The occupier(s) will need to be in receipt of a qualifying benefit and their doctor will need to confirm that they are severely mentally impaired.
This exemption is also applicable if a student or students live in a property with someone who is severely mentally impaired.
The exemption will remain in place while the circumstances remain the same.
Property is occupied by under 18s
If all the occupiers of a property are under the age of 18, they cannot be held liable for Council Tax and an exemption can be awarded.
The exemption will remain the place while all occupiers are under 18.
Property is an annexe occupied by a dependent relative
An exemption can be awarded if a separately banded annexe is occupied by a dependent relative of the occupier of the main house. A dependent relative is a relative of who is over the age of 65 or has a severe mental health condition or a physical disability.
The exemption can remain in place while the circumstances remain the same.
Property is occupied by a diplomat
Dwellings that are the main home of a person with diplomatic immunity are exempt from Council Tax.
This will remain in place while the property remains their home.
Property is accommodation for visiting forces
Accommodation for visiting forces and their families may be exempt from Council Tax.
Property is owned by the Ministry of Defence
Properties owned by the Ministry of Defence that are held as forces accommodation, whether they are occupied or not, can receive an exemption. The exemption will not apply if the accommodation is occupied by civilians.
