Exceptions to premiums for long-term empty properties and second homes
We have power to charge a Council Tax Premium for certain types of property. The properties are those which are:
- furnished but no-one’s main home, known as Second Homes
- unfurnished and unoccupied, known as Empty Properties
The government has specified certain circumstances where the premium does not apply, known as exceptions.
For empty properties, these exceptions apply from 1 April 2024.
For second homes, these exceptions apply from 1 April 2025.
Exceptions from the premium
We will not charge the premium where the property meets one of the criteria. Some exceptions only apply to second homes, some only apply to empty properties, and some apply to both.
You can find out more details about the criteria, the type of property it applies to, and how long the exception from the premium lasts for:
| Property type | Period of exception | Qualifying conditions | Evidence required |
|---|---|---|---|
Empty Property Second Home |
Whilst the qualifying conditions are met | The property would be the sole or main home of the liable person if they did not live elsewhere in Armed Forces accommodation | Proof of address and residence in Armed Forces accommodation |
| Property type | Period of exception | Qualifying conditions | Evidence required |
|---|---|---|---|
Empty Property Second Home |
12 months from the date the property is first placed on the market for sale | The property 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 (sale of freehold or transfer of lease of 7 years or more) | A current contract with an Estate Agent for the sale of the property. Marketing information including sale particulars and online listings. Details of any viewings or offers. Comparable sale prices for similar properties to show the asking price is reasonable. Information about any sale agreed |
| Property type | Period of exception | Qualifying conditions | Evidence required |
|---|---|---|---|
Empty Property Second Home |
12 months from the date the property is first marketed for let | 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 the rental of the property. Details of the type of tenancy the property will be let under. Comparable rental prices for similar properties to show the rent is reasonable. Details of where the dwelling is advertised for let. Information about any agreed letting to a tenant |
You do not need to apply for this exception as we will automatically apply it to your account.
| Property type | Period of exception | Qualifying conditions | Evidence required |
|---|---|---|---|
Empty Property Second Home |
12 months from the date probate is granted | The property fell into Class F exemption for six months following probate being granted and the estate remains the liable party for council tax. No premium will apply until 12 months after probate is granted. A further exception will not apply unless there has been a relevant transaction (sale of freehold or transfer of lease of 7 years or more) | Copy of the grant of probate (if not already provided). Confirmation that the estate is the liable party and that the property has not been assented or passed over to another person |
| Property type | Period of exception | Qualifying conditions | Evidence required |
|---|---|---|---|
Second Home |
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 the second property. Employment contract confirming the requirement to live elsewhere |
| Property type | Period of exception | Qualifying conditions | Evidence required |
|---|---|---|---|
Second Home |
Whilst the qualifying conditions are met | The property must have an occupancy restriction imposed by a planning condition for one of the following reasons:
|
Copy of the planning document detailing the condition preventing occupancy |
| Property type | Period of exception | Qualifying conditions | Evidence required |
|---|---|---|---|
Empty Property |
12 months from the date the property becomes uninhabitable | The property requires or is undergoing major repairs to render it habitable or is undergoing structural alteration. A further exception will not apply unless there has been a relevant transaction (sale of freehold or transfer of lease of 7 years or more) | Evidence that the dwelling requires or is undergoing work to render it habitable, such as written quote for work, surveyor report, insurance quote and photographs |
| Property type | Period of exception | Qualifying conditions | Evidence required |
|---|---|---|---|
Second Home |
Whilst the qualifying conditions are met | The property is furnished and is let on an assured shorthold tenancy (or equivalent) to tenants who occupy the property 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) |