2. Premium Exceptions
Under certain circumstances the council will consider exceptions where a premium may not apply. These exceptions are:
Please note: Applications for second home premium cannot be applied for until April 2025.
|
Category |
May apply to |
Length of exception |
|
Unoccupied property that is being actively marketed for sale or let. |
Long term empty and second home premium. |
Up to 12 months from date first marketed for sale or let. |
|
Unoccupied property that has undergone probate. |
Long term empty and second home premium. |
Up to 12 months from the date of grant of probate. |
|
Unoccupied property that would be the main home of serving armed forces personnel. |
Long term empty and second home premium. |
Whilst the qualifying criteria is met. |
|
Annex which is no-ones main home and used by family as part of their main home. |
Long term empty and second home premium. |
Whilst the qualifying criteria is met. |
|
Job related dwellings. |
Second home premium only. |
Whilst the qualifying criteria is met. |
|
Occupied caravan pitches and boat moorings. |
Second home premium only. |
Whilst the qualifying criteria is met. |
|
Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously. |
Second home premium only. |
Whilst the qualifying criteria is met. |
|
Empty property requiring or undergoing major repairs of structural alterations. |
Long term empty premium only. |
Up to 12 months. |
The following conditions apply where an exception is in respect of a property being actively marketed for sale or let.
- the same owner may only make use of the exception for a particular dwelling marketed for sale once.
- the exception may be used again for the same dwelling if it has been sold and has a new owner.
- the same owner may make use of the exception for dwellings marketed for let multiple times, however, only after the dwelling has been let for a continuous period of at least 6 months since the exception last applied.
The government has issued guidance on Council Tax premium exceptions.
Each application will be considered on its individual merits, with due regard to the government guidance.
Exceptions will not be considered without completing an application form.