Apply for an exception for Council Tax premiums on empty properties
Part of:
Council Tax on empty properties
You can apply for an exception to the Empty Property Premium or Second Home Premium for empty properties. This may reduce the extra amount you have to pay on your Council Tax.
Use the online form below to apply for an exception.
Apply for an exception to Council Tax premiums
We may require access to your property to assess its eligibility for an exception, and gather evidence of works being undertaken.
To satisfy the necessary requirements for an exception, you may be asked to provide:
- date-stamped photographs
- receipts
- documents
- schedules
Without this information, your request for a premium exception may be refused.
Reasons for an exception from Council Tax premiums
The government has set out circumstances where the Empty Property Premium or Second Home Premium are not payable. These are often when the owner is:
- making a genuine effort to use the property
- is unable to occupy it permanently
The table below lists the reasons where an exception to the premiums may apply.
| Reason for exemption | Empty Home Premium | Second Home Premium |
|---|---|---|
| Property is actively marketed for sale (12 months limit) | Yes | Yes |
| Property is actively marketed for rent (12 months limit) | Yes | Yes |
| Less than 12 months after grant of probate or letters of administration | Yes | Yes |
| Property is undergoing major repairs or structural alterations (12 months limit) | Yes | No |
| Job-related armed forces accommodation | Yes | Yes |
| Job-related property due to contract of employment | Yes | Yes |
| Property is an occupied caravan pitch or boat mooring | No | Yes |
| Property is a seasonal home where year-round permanent occupation is prohibited | No | Yes |
| Property is an annexe forming with part of the main property | Yes | Yes |