Empty properties

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.

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.

Page last reviewed 12 Feb 2008