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Council Tax Premiums

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3. Apply for a Premium Exception

Introduction

The Levelling-Up and Regeneration Act 2023 provided councils with the power to charge a premium in respect of furnished and unoccupied properties/second homes.  

With effect from April 2025, the Government has introduced statutory exceptions to the premium, for unoccupied and furnished properties that meet the following criteria:

  • Up for sale or rent 
  • Currently undergoing major structural work, repairs or significant adaptations  
  • Subject to or recently had probate or letters of administration granted
  • Seasonal or ‘holiday’ accommodation where all year-round permanent occupation is not possible 
  • Would be the sole or main residence of a member of the Armed Forces who has job related military accommodation provided by their employer 
  • Would be the sole or main residence of someone who has job related accommodation provided by their employer elsewhere 
  • Annexe that is being used as part of an existing dwelling and household 

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If you feel that any of these apply to you, please continue with this form to make your application.

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The address of the property to which the application applies