Council Tax empty property discounts

The discount types below start 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.
  • 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 2 years and over

At the Oxford City Council Council meeting of 13 February 2019 it was approved that the Long Term Empty Property Premium (currently set at 50%) be increased in accordance with the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 to:

  • 100% from 1 April 2019 for those properties which are empty for 2 years and over
  • 200% from 1 April 2020 for those properties which are empty for 5 years and over
  • 300% from 1 April 2021 for those properties which are empty for 10 years and over

From 1 April 2020 a premium of 100% will be applied to properties that have been empty and unfurnished from between two and five years, and 200% on properties that have been empty and unfurnished for five years and over. 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.   

Apply for an Empty Property Discount