Premium Exceptions and Discounts
In some circumstances, a Council Tax premium will not be charged on an empty property or a second home.
The Council may also award discounts that reduce the overall Council Tax charge. Where a discount applies, the property will also be excluded from the premium. Some exceptions apply only to empty properties, some apply only to second homes, and others may apply to either.
For information on mandatory exceptions, visit GOV.UK.
Premium Exceptions
From 1 April 2025, the Council will apply mandatory exceptions in certain circumstances where a Council Tax premium will not be charged. These exceptions are set out below, including how long they apply for and how to request them.
| Category | May apply to | Length of Exception | How to Apply |
|---|---|---|---|
| Actively marketed for sale. | Long term empty & second home premium | Up to 12 months from date first marketed for sale. | Apply for Exception |
| Actively marketed for let. | Long term empty & second home premium | Up to 12 months from date first marketed for let. | Apply for Exception |
| Undergone probate | Long term empty & second home premium | Up to 12 months from the date of grant of probate. | This exception should be applied automatically once probate is granted. If it has not been applied, contact us. |
| Requiring or undergoing major repairs or structural alterations | Long term empty only | Up to 12 months. | Apply for Major Repairs Structural Alterations Relief |
Where an exception is claimed for a property actively marketed for sale or let, the following conditions apply:
- a property can only benefit from the for sale exception once per owner
- the for‑sale exception may apply again if the property is sold and has a new owner
- the for let exception may be used multiple times by the same owner, but only if the property has been let continuously for at least 6 months since the exception last applied
For more information about mandatory premium exceptions, visit GOV.UK.
Existing Discounts
These are are mandatory exceptions where discounts already exist. These exceptions mirror with the existing discounts to ensure these properties continue to benefit from them. These will be applied as a 50% discount and no premium will be charged.
| Category | May apply to | How to apply |
|---|---|---|
| Property which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation | Long term empty & second home premium | You will need to contact us to tell us you meet the criteria of this discount. We will then contact to further assess your eligibility. |
| Property is an Annexe which is no-one’s main home & used by family as part of their main home | Long term empty & second home premium | You will need to complete an application on Council Tax for Annexes |
| Job Related Property (where you are contractually required to live elsewhere as part of your employment) | Second home premium | You will need to contact us to tell us you meet the criteria of this discount. You will need to provide a copy of your employment contract to confirm your eligibility. |
There are also certain exemptions and discounts that may be available if you own a empty or second home, please visit our webpage for more information.
Appeals
If you wish to appeal against the council’s decision to apply a premium to your account or the refusal of a premium exception, you must first appeal directly to the revenues team. This can be done on by visiting Council Tax Appeals.
You cannot appeal against the level of the premium, only against whether it has been correctly applied to your account.