A property is considered empty on the date the property becomes empty and unfurnished. This date may be prior to the date your liability commences at the property.

Discount types 

Empty and unfurnished property undergoing major works/structural repairs

  • 25% discount for up to 12 months, followed by full charge

Empty and unfurnished property

  • 100% discount for one month followed by full charge until the 31st of March 2024. 
  • From the 1st of April 2024 the 100% discount for one month will end and a full charge will apply when a property becomes empty. 
  • If a 100% discount has been awarded in respect of an unfurnished and unoccupied property, no further discount may be awarded unless the property is re-occupied for a period of at least 6 weeks

Second home discount

  • There is no Council Tax discount for second homes

Additional premiums for properties empty for 1 year and over

At the Oxford City Council Council meeting of 21 February 2024 it was approved that the Long Term Empty Property Premium be increased in accordance with the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 to:

  • 100% from 1 April 2024 for those properties which are empty for 1 year and over
  • 200% from 1 April 2024 for those properties which are empty for 5 years and over
  • 300% from 1 April 2024 for those properties which are empty for 10 years and over

From 1 April 2024 a premium of 100% will be applied to properties that have been empty and unfurnished from between one and five years, and 200% on properties that have been empty and unfurnished for five years to 10 years and a premium of 300% will be applied to all properties that have been empty for more than 10 years. As this premium applies to the property, should that property remain empty following a change of ownership or tenancy, the premium will not be removed.   

Notify us when a property becomes empty