Council Tax is charged on most homes. It does not matter whether the property is rented or owned, or whether it is lived in or not.
Each home is placed in one of eight bands by the Valuation Office Agency (VOA), according to its market value as at 1 April 1991.
Your Council Tax bill shows which band your property is in. If you think your Council Tax band may be incorrect, you can ask the VOA to review it.
- Valuation Office Agency (VOA) – GOV.UK website
Do you qualify for a discount?
The full Council Tax charge assumes that two adults are living in the property. If only one adult lives in the property, a Single Person Discount of 25% may be awarded.
Households of two or more adult occupiers may be entitled to a discount if any of the occupiers fall into one of the following categories:
- Full-time students, student nurses, apprentices, and people under 25 on youth training schemes
- People resident in hospital or in care homes
- People who are severely mentally impaired
- People living with and caring for someone who is not their spouse or child under 18
- 18- or 19-year-olds who are still at school or college, or who have just left
- 18- or 19-year-olds for whom Child Benefit is still being paid
- Members of religious communities, such as monks or nuns
- People staying in hostels or night shelters
- Members of visiting forces and certain international institutions
- People in prison or detention (except those imprisoned for non-payment of Council Tax or a fine)
Care leavers under the age of 25 who are living in the borough and are responsible for Council Tax will receive a 100% discount.
Some annexes occupied by relatives of the person responsible for Council Tax on the main dwelling may also be eligible for a discount.
Properties that are unoccupied, unfurnished, and undergoing major works or structural alteration may be eligible for a 50% discount for a maximum of 12 months.
In exceptional circumstances, you can apply for a discretionary reduction in your Council Tax.
There is no statutory right to a discretionary reduction, and all applications will be considered on their individual merits.
Unoccupied and unfurnished properties
The Council does not provide a discount for unoccupied and unfurnished properties.
Long-term empty properties that have been unoccupied and unfurnished for a continuous period may be charged additional premiums, increasing the Council Tax charge while the property remains in that condition.
- An additional 100% for properties empty for 12 months
- An additional 200% for properties empty for 5 years or more
- An additional 300% for properties empty for 10 years or more
This applies to properties that are unoccupied and substantially unfurnished and are not eligible for a Council Tax exemption.
However, certain exceptions apply where the long-term empty premium may not apply or may be deferred for a defined period.
Council Tax charges for empty properties
| Length of time empty | Up to 31 March 2023 | From 1 April 2024 |
|---|---|---|
| Over 12 months | 100% charge | 200% charge |
| Over 2 years | 200% charge | 200% charge |
| Over 5 years | 300% charge | 300% charge |
| Over 10 years | 400% charge | 400% charge |
Second homes
If you are responsible for Council Tax on two furnished properties, one of which is not your main home, then from 1 April 2025 you will be charged a 100% premium (200% charge) on your second home.
There are certain exceptions where the second home premium may not apply or may be deferred for a defined period.
People with disabilities
If you or someone who lives with you uses an extra room, an additional bathroom or kitchen, or requires space for a wheelchair to meet special needs arising from a disability, you may be entitled to a reduction in your Council Tax.
Council Tax Reduction
If you are a low-income household, you may be entitled to a reduction in the amount of Council Tax you pay.
Council Tax Reduction is not only for people who are out of work; many working people may also qualify.
To find out if you can claim Council Tax Reduction, visit our website at:
Change in circumstances
If you are receiving Council Tax Reduction, you must tell us if your circumstances change. For example, if someone moves into or out of your property, or if your income, savings, or investments change.
It is an offence not to tell us about any change in circumstances that affects your Council Tax bill or benefits.
Report your changes online:
Council Tax appeals
As well as appealing against the banding of your property, you can also appeal against other Council Tax matters. For example, if you do not believe you are the person liable to pay the bill, or if you think you should have received a discount, reduction, or exemption that has not been awarded.
Any appeal must be made in writing to the address shown on the back of your bill.
If you submit an appeal, you must continue to pay the instalments shown on your Council Tax bill until a final decision is made. If you are dissatisfied with the outcome of your appeal, we will advise you on how to make a further appeal to an independent tribunal.
Adult Social Care precept
The Secretary of State made an offer to adult social care authorities, allowing them to charge an additional Adult Social Care precept on Council Tax without holding a referendum. This helps authorities meet their adult social care expenditure and has applied since the 2016–17 financial year.
This precept is shown separately on your Council Tax bill.
Paying your Council Tax
You can choose to pay your Council Tax over 10 or 12 months.
If you are having difficulty paying, please contact us as soon as possible. The Council will be reasonable where there is a genuine problem.
If you do not contact us or fail to pay on time, recovery action may be taken and additional costs may be added to your account.
Financial information
Information about how your Council Tax is calculated and how the Council’s budget is spent is available at:
Understanding the law
Council Tax funds local services. Without it, the Council could not provide essential services or support those in need.
Council Tax is not a direct charge for individual services received; it is a tax paid into a central fund to benefit the whole community.
The legislation covering Council Tax is freely available on the GOV.UK website, including:
- Local Government Finance Act 1992
- Council Tax (Administration and Enforcement) Regulations 1992
- Council Tax (Demand Notices) (England) Regulations 2011
Can I withhold payment of my Council Tax bill?
Council Tax liability is determined by law. It does not depend on consent or a contractual relationship with the Council.
Anyone who withholds payment without a valid legal defence will be subject to recovery action and may incur additional costs.
“Freeman of the Land” arguments
The Freeman of the Land movement and similar groups often believe that individuals are only bound by laws or contracts they have consented to.
This belief is incorrect. Being a “freeman” does not exempt anyone from paying Council Tax.
There are many misleading articles and templates online regarding Council Tax liability. Anyone relying on such material should exercise caution and seek proper legal advice.
The Council reserves the right to refuse to respond to enquiries based on hypothetical arguments that have no basis in statute and misuse public resources.
Legal basis for Council Tax
Liability for Council Tax arises under Section 6 of the Local Government Finance Act 1992. No contract or signature is required.
References to legislation such as the Companies Act, Contracts Act, or Bills of Exchange Act are irrelevant to Council Tax liability.
A Council Tax bill may legally be addressed to “The Occupier” or “The Owner” and remains payable by the liable party.
The issue of a Council Tax Demand Notice creates the debt. Council Tax is a tax, not a contract, and no agreement or wet ink signature is required.
Other common questions
VAT invoices
Council Tax is outside the scope of VAT, so VAT invoices cannot be issued.
Council status
Oldham Council is a local government body established under the Local Government Act 1972 and is not a company.
Data protection
Under the Data Protection Act 2018, consent is not required to process data necessary for statutory public functions.
Liability orders
Liability Orders are granted in open court and recorded electronically. They cannot be evidenced by an individual signed document.
Full disclosure of financial evidence
The Council publishes its financial information online: