Council tax discounts and exemptions
Single Occupancy Discount
A full Council Tax bill assumes that there are at least two adults using the property as their sole or main residence. If only one adult lives in the property we reduce your bill by 25%, known as a Single Occupancy Discount.
When calculating your bill we don't count certain people. These include:
- full time students
- student nurses
- school or college leavers under 20 but over 18 still receiving child benefit
- people who care for an elderly or disabled person who lives with them
- people who are severely mentally impaired
- members of religious communities
You can apply for single person discount online or by completing and returning the form.
Council Tax reductions for disabled people
If your property is the main residence of someone who is disabled you may be able to get a reduction to your Council Tax. If you are entitled, your band will be reduced to the one below that is set by the Valuation Office Agency. So if your property is in Band D you will be charged Council Tax for a Band C property. If you live in a Band A property you get a discount of one sixth.
To get the reduction the property must be the sole or main residence of someone who is substantially and permanently disabled by:
congenital deformity or otherwise
and have one of the following:
a room which is mainly used to meet the needs of the disabled person (not a kitchen, lavatory or bathroom). For example a room used for therapy
an additional bathroom or kitchen which are used to meet the needs of the disabled person
enough floor space to allow for the use of a wheelchair inside the home and the disabled person uses a wheelchair in the home.
To apply for these Council tax reductions please complete the relevant form:
A discount is also available for people who are seriously mentally impaired.
Exemption for people now living in hospital or a care home
If a person's home is left empty as a result of them permanently living in a hospital or care home, and they remain the liable person for council tax purposes, they may be entitled to an exemption from council tax. If they return home between treatments it does not qualify as permanent.
A student aged 18 years or over who is resident in the household may entitle you to a discount. If
the property is wholly occupied by students the property will be exempt from Council Tax.
Council Tax relief for Service personnel on eligible operations overseas
The Ministry of Defence (MOD) administers a Council Tax Relief scheme for all Regular and Reserve Service personnel serving on eligible operations overseas, who either pay or are counted for Council Tax or Rates for:
- either a property in the UK or
- the equivalent Contribution in Lieu of Council Tax if they are in Service Families Accommodation
From 1 July 2011 the daily rate of Council Tax relief is 50% of the average Council Tax for a dwelling in England, which is about £296 for an average six-month tour for Service personnel on eligible operations overseas.
Council Tax relief is paid as a tax-free lump sum on completion of duty, based on the number of days in the qualifying operational location. The process of applying for Council Tax Relief for those eligible has not changed.
This scheme is administered by the MOD not West Oxfordshire District Council. Full details of eligibility and how to claim, which is done on your return from deployment, are published in Joint Service Publication 754, Chapter 9, Section 11 which is available for internal users on the Defence Intranet.
Report a change in circumstances
If you are claiming a discount and your circumstances change you must inform us of the changes immediately. If you don't let us know it may mean that your charge will be backdated to the date of the change and an instalment facility not given.