Council tax explanatory notes
These notes form part of your Council Tax Demand Notice
Council Tax helps pay for services used by residents of Cherwell district.
Council Tax valuation bands
Most dwellings are subject to the Council Tax. There is one bill per dwelling, whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, whether it is owned or rented and occupied or unoccupied.
Each domestic property has a valuation band allocated by the local Valuation Office Agency (VOA) which is part of HMRC, based on open market capital value as at 1 April 1991.
Your Council Tax bill will confirm your property's band.
| Valuation band | Range of values |
|---|---|
| A | Up to and including £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 | More than £320,000 |
Valuation appeals
The Valuation Office Agency (VOA) values domestic properties for council tax. This valuation is used to set your council tax band. You might need to contact the VOA if you think your council tax band is wrong. For example:
- Where you believe there has been a material increase or material reduction in the dwelling’s value.
- A material increase in value may result from building, or other work carried out on the dwelling. In these cases revaluation does not take place until after a sale, so the person appealing would usually be the new owner or resident.
- A material reduction in value may result from demolition of any part of the dwelling, or an adaptation to make the dwelling suitable for use by someone with a physical disability.
- Where you start or stop using part of your dwelling to carry out a business.
- Within six months of a band change made to your property or a similar property by the Listing Officer or Valuation Tribunal.
- Where you became the taxpayer in respect of a dwelling for the first time. (Your appeal must be made within six months).
You can find out more about when you can challenge your band and what you need to do at GOV.UK challenge council tax band.
If you challenge your band, you must continue to pay council tax at your current band until your appeal is decided.
You can contact the VOA or if you are unable to use the online service please telephone the VOA on 03000 501 501.
Finding out more about your Council Tax band
The Valuation Office Agency (VOA) maintains the Council Tax Valuation List. This includes placing new properties within a Council Tax band and changing bands for properties when necessary.
To understand why your property is in a certain band, see: ‘How domestic properties are assessed for Council Tax bands’.
The Valuation Office Agency (VOA) has recently published a blog explaining how it values properties built after the Council Tax valuation date. The blog sets out what evidence the VOA uses when making banding decisions.
Non-Valuation Appeals
Please contact us straight away if you think that:
a) It is not your responsibility to pay the bill and it should go to someone else
b) The property should be exempt or a discount awarded or be in receipt of council tax reduction scheme
c) The Council Tax has not been calculated properly
If you wish to appeal on these grounds, you must first notify the Council Tax department in writing so that they could reconsider the case. Making an appeal does not allow you to withhold payment of Council Tax owing in the meantime.
Once we have reviewed our decision, we will write to you. If you are still dissatisfied, you can appeal to an independent tribunal. Details of this will be included in our decision. If your appeal is successful you will be entitled to a refund of any overpaid Council Tax.
Discounts and Premiums for Unoccupied Properties
Unoccupied and Unfurnished discount
Properties that are unoccupied and unfurnished will receive 25 per cent discount for a maximum of 6 months. Once the period of 25 per cent discount has expired, full Council Tax will be payable. The period of discount is not re-started by a change in ownership or liability.
Uninhabitable discount
No discount is available to those that require or are undergoing structural repair.
Long Term Empty Premium
Long Term Empty Premium of 100 per cent will be applied to properties that have been unoccupied and unfurnished for two years but less than five years.
200 per cent to properties that have been empty and unfurnished for five years but less than ten years and;
300 per cent to properties that have been empty and unfurnished for ten years or more.
As this premium applies to the property, should the property remain empty following a change of ownership or tenancy the premium will not be removed.
Second Homes
Furnished dwellings which are not occupied as a person’s sole or main residence will be classed as a second home for Council Tax purposes. No discount available for second homes unless your home is provided by and paid for by your employer as part of your contract of employment and the property is within the curtilage of your employment. Work related second homes may be entitled to a 50 per cent discount.
Discounts for occupied property
A full Council Tax charge is based on two adults being resident in a property as their sole or main residence. For Council Tax purposes, an adult is any person aged 18 or over irrespective of their personal circumstances surrounding their income or education.
Single Person Discount
If there is only one person over the age of 18 and it is their sole or main residence, then a single person discount of 25 per cent can be applied for.
The discount cannot be awarded for the same person at more than one property or to persons who would usually live together as partners but live apart due to work purposes or whilst an adult on holiday.
Other discounts
Discounts are available to reduce the bill however evidence may be required. The following people do not count towards the number of adult residents, if they meet certain conditions:
- full time students, student nurses, apprentices and youth training trainees;
- patients resident in hospital;
- people being looked after in a care home;
- people who are severely mentally impaired;
- people staying in certain hospitals or night shelters;
- 18 and 19 year olds who have just left school;
- People for whom child benefit is still payable;
- carers, working for low pay (£44 per week or less), usually for charities;
- caring for someone with a disability who is not a spouse, partner or child under 18;
- members of visiting forces and certain international headquarters;
- members of religious communities;
- foreign language assistants;
- people in detention (except those for non- payment of Council Tax or a fine)
- non-British spouse/civil partner or dependent of a student
Annexes
From 1 April 2014 annexes which are occupied by a relative of the person in the main house and are not exempt from Council Tax are able to apply for a 50 per cent reduction (planning restriction must apply to the annexe to prevent the property being let separately to the main property).
Homes for Ukraine scheme
You will be entitled to a 50 per cent discount from your Council Tax if all the following apply, you're:
- a Ukrainian national
- in the UK under the Homes for Ukraine sponsorship scheme
- living in your own accommodation (not in your sponsors home)
Exempt properties
You may be asked to provide supporting evidence. Some properties are exempt from Council Tax:
| 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 you, or someone who lives with you, need a room or an extra bathroom or kitchen or use a wheelchair within your property to meet special needs arising from a disability you may be entitled to a reduced Council Tax bill.
If you qualify you will be billed at a band lower than the band your property is actually in. The reduction for a band A is 1/9th of the band D charge.
If you think you may be entitled to a discount or exemption either apply online or contact the Customer Services team.
Council Tax Reduction (CTR) Scheme
also known as Council Tax Support (CTS)
If you are on a low income you can apply for help with your Council Tax under Cherwell’s local CTR scheme, which has been approved by members.
To apply you need to complete our application form and provide evidence of all of your household’s income and savings. Generally, CTR is only paid from when you make your application.
If there is another adult in your household who is not your partner, and that person is on a low income then you may be entitled to a Council Tax Reduction (Second Adult Rebate) based on that adult’s income. The maximum reduction is 25 per cent of your Council Tax. As the Council Tax payer you need to make the application and provide evidence of their income.
CTR scheme information and application form. You can also get an application form by telephoning 01295 227002.
Section 13a discounts
Under Section 13a of the Local Government Finance Act 1992 the council may reduce the amount of Council Tax you are required to pay in individual cases or in a class of cases where national discounts and exemptions do not apply. An application for Council Tax Reduction must have been made prior to an application for S13a. An income and expenditure
Care Leavers
From 1 April 2020, certain Care Leavers aged 18 to 25 years old may be entitled to a discretionary discount which is awarded after all statutory discounts, exemptions and local council tax support. Supporting evidence from your social worker will be required annually for those aged 22 and over. Further details can be found on our website - discounts and exemptions.
Change of circumstances
If you are already in receipt of a Council Tax reduction (discount, exemption or CTR/CTS) and you have a change of circumstances which may affect the amount of reduction you get you must tell us straight away. If you do not tell us within 21 days of the change occurring, you could be prosecuted for fraud or receive a penalty up to £280.00.
Instalments
Council Tax is usually paid in 10 instalments from April to January. Council Tax payers have the right to request to pay their Council Tax bill over 12 monthly instalments. If you would like to take up this option please contact us.
What happens if I cannot pay?
If any payment is not received by the due date, the full amount for the year may become immediately payable following the issue of one reminder notice. This could also lead to a summons being issued for proceedings in the Magistrates’ Court, with costs being added to your account. It is therefore important that you pay your instalments on time.
If you have difficulty in paying any instalment, please contact the council before you fall into arrears. Further information on the recovery process.
Financial information
Details of each major preceptor’s budget can be found on their websites:
Adult Social Care
The Secretary of State for Communities and Local Government has made an offer to adult social care authorities. (“Adult social care authorities” are local authorities which have functions under Part 1 of the Care Act 2014, namely county councils in England, district councils for an area in England for which there is no county council, London borough councils, the Common Council of the City of London and the Council of the Isles of Scilly.)
The offer is the option of an adult social care authority being able to charge an additional “precept” on its council tax for financial years from the financial year beginning in 2016 without holding a referendum, to assist the authority in meeting expenditure on adult social care. Subject to the annual approval of the House of Commons, the Secretary of State intends to offer the option of charging this “precept” at an appropriate level in each financial year up to and including the financial year 2019-20.
Enquiries
Any enquiries concerning your bill or these notes should be addressed
- by writing to: Revenues Services Team, Cherwell District Council, PO Box 27, Banbury, OX15 4BH
- by email council.tax@cherwell-dc.gov.uk or
- by telephone on 01295 227000.
A copy of this information is automatically provided with your Council Tax notice. If you would like a hard copy please let the Revenue Services Team know.