Premium Exceptions and Discounts
There are situations where a premium will not be charged on your empty property, or your second home. The council will also consider discounts to reduce the overall charge which will also exclude the property from the premium charge.
Some of these exceptions only apply to empty properties, some apply only to second homes, and some can apply to either.
For more information regarding mandatory exceptions please 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.
Premium Exceptions
From 1 April 2025, the council will consider mandatory exceptions where a premium may not apply. These exceptions are:
| Category | May apply to | Length of Exception |
|---|---|---|
| Unoccupied property that is being actively marketed for sale. | Long term empty & second home premium | Up to 12 months from date first marketed for sale. |
| Unoccupied property that is being actively marketed for let. | Long term empty & second home premium | Up to 12 months from date first marketed for let. |
| Unoccupied property that has undergone probate | Long term empty & second home premium | Up to 12 months from the date of grant of probate. |
| Empty property requiring or undergoing major repairs or structural alterations | Long term empty | Up to 12 months. |
The following conditions apply where an exception is in respect of a property being actively marketed for sale or let under a tenancy:
- the same owner may only make use of the exception for a particular property marketed for sale once.
- the exception may be used again for the same property if it has been sold and has a new owner.
- the same owner may make use of the exception for properties marketed for let under a tenancy multiple times, however, only after the property has been let under a tenancy for a continuous period of at least 6 months since the exception last applied.
For more information regarding mandatory exceptions please visit gov.uk.
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 our Council Tax Appeals webpage.
Please note that you cannot appeal against the level of which the premium has been applied.