Exceptions to premiums for long-term empty properties and second homes
Information on the types of properties the premium applies to and what criteria must be met
Council have powers to charge a council tax premium (also called a levy) for certain types of property in their area. The properties are those which are:
Furnished but no-one’s main home, commonly referred to as Second Homes, and
Unfurnished and unoccupied, known as Empty Properties.
The government has specified certain circumstances where the premium does not apply, known as exceptions. We have drawn up a policy including these statutory exceptions along with our locally agreed exceptions.
The exceptions apply from 1 April 2025.
Exceptions from the Premium
The premium will not be charged where the property meets one of the criteria below. Some exceptions only apply to second homes, some only apply to empty properties, and some apply to both.
Below you will find the more details about the eligibility criteria, the type of property it applies to, and how long the exception lasts for.
The liable person lives elsewhere in Armed Forces Accommodation
The liable person lives elsewhere in Armed Forces Accommodation
Premium
Exception period
Qualifying conditions
Evidence required
Second homes
Empty dwellings
Whilst the Qualifying conditions are met
The dwelling would be the sole or main residence of the liable person if they did not live elsewhere in Armed Forces accommodation.
Proof of address and residence in Armed Forces Accommodation.
The dwelling is an annexe which forms part of a single dwelling, and is used by the resident as part of their sole or main residence
The dwelling is an annexe which forms part of a single dwelling, and is used by the resident as part of their sole or main residence
Premium
Exception period
Qualifying conditions
Evidence required
Second homes
Empty dwellings
Whilst the Qualifying conditions are met
The dwelling is an annexe which forms part of the liable person’s sole or main residence and is being used as part of their main residence.
This does not include any annexe used a second home, or where the other part of the property is a second home.
Proof of use and site visit if necessary.
The dwelling is being actively marketed for Sale
The dwelling is being actively marketed for Sale
Premium
Exception period
Qualifying conditions
Evidence required
Second homes
Empty dwellings
12 months from the date the dwelling is first placed on the market
This applies even if the date the property is first marketed is before 1 April 2025.
For example, if you place your property in the market on 20 January 2025, the exception period ends on 19 January 2026.
The dwelling must be marketed for sale at a price that is reasonable for the sale of the dwelling, or an offer has been accepted and the sale is awaiting completion.
A further exception will not apply unless there has been a Relevant Transaction.
A current contract with an Estate Agent for the sale of the dwelling.
Marketing information, including Sales Particulars and online listings.
A current Energy Performance Certificate (or proof of a recent application for one).
Details of any viewings or offers in respect of the dwelling.
Comparable sales prices achieved for similar properties to demonstrate the asking price is reasonable.
Information regarding any sale agreed for the dwelling.
The dwelling is being actively marketed for Let
The dwelling is being actively marketed for Let
Premium
Exception period
Qualifying conditions
Evidence required
Second homes
Empty dwellings
12 months from the date the dwelling is first marketed for let
This applies even if the date the property is first advertised for let is before 1 April 2025.
For example, if you first advertise your property on 20 January 2025, the exception period ends on 19 January 2026.
The tenancy terms, conditions and rent must be reasonable for the letting of the dwelling, or an offer to rent has been accepted but the tenancy has not yet started.
A further exception will not apply unless the dwelling has been let on a tenancy granted for a term of six months or more.
A current contract with a Lettings Agent for arranging the rental of the dwelling.
Details of the type of tenancy the dwelling will be let under.
Comparable rental prices for similar properties to demonstrate the rent is reasonable.
Details of where the dwelling is advertised for let.
Information regarding any agreed letting to a tenant.
Probate has been granted but the dwelling remains empty
Probate has been granted but the dwelling remains empty
Premium
Exception period
Qualifying conditions
Evidence required
Second homes
Empty dwellings
12 months from the date probate is granted
The dwelling fell into exemption Class F (Empty Awaiting Probate), remains empty after a grant of probate has been made, and the estate remains the liable party for council tax.
The dwelling will receive an exemption from payment of council tax for six months after probate is granted.
A further exception will not apply unless there has been a Relevant Transaction.
Copy of the grant of Probate.
Confirmation that the estate is the liable party for council tax and that the property has not been assented or passed over to another person.
The dwelling is a Job-Related Dwelling
The dwelling is a Job-Related Dwelling
Premium
Exception period
Qualifying conditions
Evidence required
Second homes
Whilst the Qualifying conditions are met
The liable party must also be liable for council tax at the occupied rate for another dwelling, and be required to occupy that property as a condition of their employment.
Address of second property.
Contract of employment confirming the requirement to live elsewhere.
The dwelling is a Caravan Pitch or a Boat Mooring
The dwelling is a Caravan Pitch or a Boat Mooring
Premium
Exception period
Qualifying conditions
Evidence required
Second homes
Whilst the Qualifying conditions are met
The dwelling is a pitch occupied by a caravan, or a mooring occupied by a boat.
Site visit if required
The dwelling is subject to a Planning Condition preventing occupancy
The dwelling is subject to a Planning Condition preventing occupancy
Premium
Exception period
Qualifying conditions
Evidence required
Second homes
Whilst the Qualifying conditions are met
The dwelling must have an occupancy restriction imposed by a planning condition for one of the following reasons:
Preventing occupancy for a continuous period of at least 28 days in one year
Specifying it may only be used as a holiday let, or
Preventing it being occupied as someone’s sole or main residence
Copy of the Planning Permission containing the restriction on occupancy or specifying the dwelling cannot be used as a main home or must be used as a holiday let.
Uninhabitable Dwellings
Uninhabitable Dwellings
Premium
Exception period
Qualifying conditions
Evidence required
Empty dwellings
12 months from the date the property becomes uninhabitable
The dwelling is one which falls in Class D – i.e. it is one which qualifies for a reduction as it is uninhabitable.
Note – this council currently awards a 25% discount for 12 months to uninhabitable dwellings and they will not be subject to the long-term empty property levy during the qualifying period.
Evidence that the dwelling requires or is undergoing work to its structure to render it habitable, including work to the walls, floors, ceilings, foundations or roof.
Unoccupied Furnished Residential Lets
Unoccupied Furnished Residential Lets
Premium
Exception period
Qualifying conditions
Evidence required
Second homes
Whilst the Qualifying conditions are met
The dwelling is one which is furnished and is let on an assured shorthold tenancy (or equivalent) to occupants who occupy the dwelling as their main home.
The exception applies for the days when the property is unoccupied.
Evidence that the former tenant used the property as their main home, and proof that the property is being marketed for let on an assured shorthold tenancy (or equivalent).
Apply for an exception
To apply for an exception please complete the form below.
Please provide as much information as you can and remember to provide your evidence. We are experiencing an increase in contacts from customers so we aim to respond to you within four weeks.