Council tax exemptions and reductions

The Council is able to reduce your council tax bill in some circumstances. For further information see:

Personal reductions - information below
Property reductions (second and empty homes)
Council tax benefits (low incomes)

If you are unsure as to whether you could qualify for a reduction use our 'reduction finder' which will guide you through a number of questions to determine whether you could be entitled to any discounts:

Reduction finder

Personal reductions

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 Person Discount (SPD).

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 in receipt of 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

Council Tax Relief for Service personnel on eligible operations overseas.

The MOD administers a Council Tax Relief scheme for all Regular and Reserve Service personnel serving in qualifying operational locations overseas, who either pay or are counted for Council Tax or Rates for a property in the UK or the equivalent Contribution in Lieu of Council Tax if they are in Service Families Accommodation.

The daily rate of Council Tax Relief has previously been based on 25 per cent of the average Council Tax per dwelling in England. With effect from 1 July 2011 this increased to 50 per cent, which amounts to approximately £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.

Those eligible to claim Council Tax Relief are all Regular Service personnel, mobilised Reserves and Full-Time Reserve Service (Full or Limited Commitment) personnel serving in operational locations specified by the MOD who pay Council Tax (or Rates in Northern Ireland) for a private property or Contribution in Lieu of Council Tax for Service Families Accommodation.

Please note that this scheme is administered by the MOD not West Oxfordshire District Council. Full details of eligibility and methods of claiming, which are made on return from deployment, are published in Joint Service Publication 754, Chapter 9, Section 11 (available on the Defence Intranet - internal users only).

Application forms for personal reductions are available to download to the right of this page.

If you are claiming a discount and your circumstances change you must inform us of the changes immediately. Failure to inform us could mean your charge will be backdated to the date of the change and an instalment facility not given. To report a change in your circumstances see: