Council tax exemptions
There are certain groups of property which will be completely exempt. This means that there is no Council Tax payable on any day that the dwelling falls into any of the exemption categories below. Some exemptions have a limit on how long they can be awarded for.
Exemption Categories
The table below shows exemptions for unoccupied dwellings:
Unoccupied Dwellings
| Class |
Description |
| A |
Recently built or uninhabitable due to work (time limit of 12 months) |
| B |
Empty and owned by charities (time limit of 6 months) |
| C |
Vacant (empty and unfurnished) (time limit of 6 months) |
| D |
Left empty by persons in detention |
| E |
Left empty by patients in hospitals or care homes |
| F |
Left empty by deceased person (for up to 6 months after probate) |
| G |
Unfit for habitation (where occupation prohibited by law) |
| H |
Unoccupied pending use by a Minister of Religion |
| I |
Left empty by people receiving care |
| J |
Left empty by people providing care |
| K |
Left empty by students where the students remain liable |
| L |
Unoccupied where the mortgagee is in possession |
| Q |
Responsibility of a Bankrupt's Trustees
|
| R |
Unoccupied caravan pitch or house boat mooring |
| T |
Unoccupied Annexe not capable of separate occupation (e.g. 'Granny Flat') |
The table below shows exemptions for occupied dwellings:
Occupied Dwellings
| Class |
Description |
| M |
Hall of Residence (property occupied by students and owned or managed by the educational establishment) |
| N |
Occupied solely by students, disregarded spouses or school leavers |
| O |
Ministry of Defence accommodation |
| P |
Occupied where one of the liable persons has a relevant association under the Visiting Forces Act. |
| S |
Occupied solely by persons under the age of 18 years old |
| U |
Occupied by one or more Severely Mentally Impaired persons where the liable person/s is either Severely Mentally Impaired or a student.
or
Occupied by at least one Severely Mentally Impaired person and at least one student, regardless of who is liable.
|
| V |
Occupied by a diplomat |
| W |
Annexe occupied by a relative who is over 65 years old or who is disabled. |
Page last reviewed 12 Feb 2008
Copyright © Oxford City Council 2008
Oxford City Council
