Council tax explanatory notes
These notes form part of your Council Tax Bill
Council Tax contributes toward services provided to residents within the Cherwell District.
Council Tax valuation bands
Most dwellings are liable for Council Tax. One bill is issued per dwelling, whether it is a house, bungalow, flat, maisonette, mobile home, or houseboat. Liability applies whether the property is owned or rented, occupied or unoccupied.
Each domestic property is allocated a valuation band by the Valuation Office Agency (VOA), part of HM Revenue and Customs (HMRC). Bands are based on the property’s open market value as at 1 April 1991.
Your Council Tax bill confirms your property’s valuation band.
| Valuation band | Range of values |
|---|---|
| A | Up to £40,000 |
| B | £40,001 - £52,000 |
| C | £52,001 - £68,000 |
| D | £68,001 - £88,000 |
| E | £88,001 - £120,000 |
| F | £120,001 - £160,000 |
| G | £160,001 - £320,000 |
| H | Over £320,000 |
Valuation appeals
The Valuation Office Agency (VOA) is responsible for valuing domestic properties for Council Tax purposes. You may contact the VOA if you believe your valuation band is incorrect. Examples include:
- Material increase in value due to building or structural work. Revaluation usually occurs after a sale, meaning the new owner or resident would normally appeal.
- Material reduction in value due to partial demolition or adaptations for a resident with a physical disability.
- Changes in business use, where you begin or cease using part of the property for business purposes.
- Within six months of a band change by the VOA or Valuation Tribunal.
- Within six months of becoming the Council Tax payer for the property for the first time.
Further information is available on GOV.UK website - challenge council tax band.
You must continue to pay Council Tax at the current band while an appeal is being considered.
Contact the VOA online or by telephone: 03000 501 501 (for those unable to use online services).
Council Tax Valuation List
The VOA maintains the Council Tax Valuation List and places new properties into bands. To understand how properties are assessed, visit the VOA website How domestic properties are assessed for Council Tax bands.
Non-Valuation Appeals
Please contact us immediately if you believe:
a) You are not the liable person.
b) The property should be exempt, eligible for a discount, or entitled to Council Tax Reduction (CTR).
c) The Council Tax has been incorrectly calculated.
Appeals must first be made in writing to the Revenue Services team so we can review your case. You must continue to pay any Council Tax due while your appeal is considered.
If you remain dissatisfied after our review, you may appeal to an independent tribunal. Details will be provided in our written response. Successful appeals may result in a refund of overpaid Council Tax.
Discounts and Premiums for Unoccupied Properties
Unoccupied and Unfurnished discount
A 25% discount is available for up to 6 months.
After this period, the full Council Tax charge applies. The discount period does not restart if the property changes ownership or liability.
Uninhabitable discount
No discount is available for properties requiring, or undergoing, structural repair.
Long Term Empty Premium (from 1 April 2025).
- 100% premium: unoccupied and unfurnished for 1 to 5 years
- 200% premium: empty for 5 to 10 years
- 300% premium: empty for 10+ years
Premiums apply to the property itself and remain in place despite changes in ownership or tenancy unless you can evidence you meet one of the exception reasons detailed on our Empty homes Council Tax premium webpage.
Second Homes
A second home is a furnished property not used as a person’s sole or main residence. No discount applies except where the property is:
- provided by an employer, and
- occupied as part of a contract of employment, and
- located within the curtilage of the workplace.
Such cases may qualify for a 50% discount.
Second homes: Changes from 1 April 2027
The criteria remain the same, but a 200% Council Tax charge will apply.
Exceptions
Government-issued exceptions may apply for both Long‑Term Empty and Second Homes premiums. These are discretionary and must be applied for each time. View GOV.UK guidance on the application of council tax premiums and exceptions to premiums.
Discounts for occupied property
A full Council Tax charge assumes two adults living in a property as their sole or main residence. For Council Tax purposes, an adult is anyone aged 18 or over.
Single Person Discount
If only one adult occupies the property as their sole or main residence, a 25% discount may be awarded. It cannot apply:
- for the same person at multiple properties
- where partners live apart solely due to work or holidays
Other discounts
Certain adults are disregarded for Council Tax purposes, including:
- full‑time students and student nurses
- apprentices earning under £195 per week
- youth trainees
- hospital in‑patients
- residents of care homes
- people who are severely mentally impaired
- residents of certain hostels or night shelters
- 18–19‑year‑olds who have just left school
- people for whom child benefit is payable
- low‑paid carers
- people caring for someone with disabilities (not spouses/partners or children under 18)
- members of visiting forces or certain international headquarters
- members of religious communities
- foreign language assistants
- people in detention (excluding non‑payment of Council Tax or fines)
- non‑British spouses, civil partners, or dependants of students
Apply for a discount or exemption
Annexes
From 1 April 2014, annexes occupied by a relative of the main household may receive a 50% reduction, provided planning restrictions prevent separate letting or selling.
Homes for Ukraine scheme
A 50% discount may apply if you are:
- a Ukrainian national, and
- in the UK under the Homes for Ukraine sponsorship scheme, and
- occupying your own accommodation (not your sponsor’s home).
Exempt properties
Some properties are fully exempt from Council Tax. You may be asked to provide supporting evidence.
(Your list of categories B–W is preserved exactly as provided, as these are statutory descriptions and should remain unchanged.)
| Ref | Exemption |
|---|---|
| B | Unoccupied properties owned by charities (exempt for up to six months) |
| D | Unoccupied properties left empty by prisoners |
| E | Properties left unoccupied by long stay patients in hospitals and care homes. Property can remain furnished as long as previously their sole or main residence. |
| F | Unoccupied properties left empty by deceased persons – exempt up to 6 months following grant of probate or letters of administration |
| G | Properties where occupation is prohibited by law |
| H | Unoccupied properties awaiting occupation by ministers of religion, from where they will perform their duties. |
| I | An unoccupied dwelling (but can still be furnished) because the person who last lived there now lives elsewhere to receive care because of old age, disability, illness, alcohol or drug dependence, or mental disorder. |
| J | An unoccupied dwelling (but can still be furnished) by people who have moved to provide personal care to another person because of their old age, disability, illness, alcohol or drug dependence, or mental disorder. |
| K | An unoccupied dwelling (but can still be furnished), where the owner is a student elsewhere, who last occupied the property as their main home. |
| L | An unoccupied dwelling (but can still be furnished), and a mortgagee has possession. |
| M | Student halls of residence. A hall of residence provided predominantly for accommodating students, which is owned or managed by an educational establishment or charitable body. |
| N | A dwelling wholly occupied by students. This also applies during vacations if the student(s) are the liable person(s), and the property was previously used or is intended to be used as her/her/their term-time accommodation. |
| O | Armed Forces accommodation. A dwelling owned by the Ministry of Defence for Armed Forces Accommodation. |
| P | Properties occupied by members of a visiting force. |
| Q | Properties left empty by bankrupts. |
| R | Unoccupied caravan pitches and houseboat moorings. |
| S | Properties occupied only by person(s) under 18. The owner will be liable for Council Tax until the tenants turn 18. |
| T | Unoccupied annexes which form part of a single property and may not be let separately without a breach of planning consent. |
| U | Properties occupied only by person(s) who are severely mentally impaired. |
| V | Property where at least one person who would otherwise be liable is a diplomat. |
| W | Granny annex. A dwelling which is part of another dwelling and is occupied by a person who is either aged 65 or over, or severely mentally impaired, or substantially permanently disabled and who is a dependent relative of the occupier of the other part of the dwelling. |
People with disabilities
If a resident requires an additional room, bathroom, kitchen, or uses a wheelchair indoors due to a disability, the Council Tax band may be reduced by one band.
For Band A properties, the reduction is 1/9th of the Band D charge.
Apply online for a discount or exemption.
Council Tax Reduction (CTR)
Residents on a low income may apply for support under Cherwell’s local CTR scheme. Evidence of all household income and savings is required.
Second Adult Rebate may apply where another adult in the household (not your partner) is on a low income. The maximum reduction is 25%.
Enquiries relating to Council Tax Reduction must be emailed to benefits@cherwell-dc.gov.uk.
View the CTR scheme and apply online or telephone 01295 227002 for a form.
Section 13a discounts
Under Section 13A of the Local Government Finance Act 1992, the Council may reduce Council Tax liability in exceptional circumstances. This is funded solely from Cherwell District Council’s own budget.
A CTR application must be completed first and full details of income and expenditure must be provided.
Care Leavers
Care leavers aged 18–25 may be entitled to a discretionary discount. Evidence from a social worker is required in the first instance for all applications and annually for those aged 22 or over.
Change of circumstances
You must report changes that affect discounts, exemptions within 21 days, or CTR/CTS within 28 days. Failure to do so may result in prosecution or a penalty of up to £280.
Instalments
Council Tax is normally payable in 10 instalments (April to January).
You may request 12 monthly instalments. Unless you pay by direct debit or weekly instalments, payments are due on the 1st of each month.
If you cannot pay
If an instalment is missed, the full annual amount may become immediately due after one reminder. This may lead to a Magistrates’ Court summons and additional costs.
If you experience payment difficulties, contact the Council immediately.
More information on the recovery process.
Financial information
Details of budgets for major precepting authorities are available at:
Adult Social Care
Oxfordshire County Council has increased its Council Tax element by 4.99%. As required by legislation, this now appears as a single precept on your bill.
Please visit Oxfordshire County Council Council Tax webpage for more information.
Contact Us
If you have moved or changed your name
- Use our online change of address form to let us know
If you wish to apply for a discount or exemption
If you wish to pay by direct debit:
For all other enquiries
- email council.tax@cherwell-dc.gov.uk – please include your Council Tax and the Council Tax account number in the subject line.
- post to Revenues Services Team, Cherwell District Council, 39 Castle Quay, Banbury OX16 5FD
If you are unable to use the online forms, please contact Customer Services on 01295 227000.